The tributary reform made by Law 1819 of 2016, brought a schedular understanding of the income tax. Thus, there is a schedular income ca\led 'Labor lncome', in the lncome Tax brought by this \aw. The Labor lncome is treated differently compared to other types of income, this difference inc\udes, among other things, a countable limitation to apply discounts, sales and returns, as well as costs and expenses re\ated to the labor income. In arder to lace this issue Colombian tributary policy has decided to provide sorne tax free incomes, which include a 25% tax free income in the labor income of an individual. Given this context, this document studies weather the 25% tax free income is a manifestation of progressive taxation or not, also this document takes into consideration weather this 25% tax free income can be correctly considered a minimum living wage, as the Constitutional Court did.