Colombia Tax & Investment Guides
16 guides covering Colombian taxation, personal income tax (UVT brackets 0-39%), IVA 19%, corporate tax 35%, capital gains tax, wealth tax, property tax, and social security contributions.
Personal Tax & Residency
IIT 0-39% UVT-based brackets, residency rules, tax filing, and cross-border
Colombia Cross-Border Tax Guide 2026 — 183-Day Rule, Residency & DTA Network
cross-border taxation in Colombia. 183-day rule, habitual residence concept, worldwide income for residents, double taxation agreement network (10+ key treaties), and foreign tax credit rules.
Colombia Personal Income Tax Guide 2026 — IIT Progressive Brackets 0–39% (7 UVT-Based Brackets)
Colombian personal income tax (Impuesto a la Renta). Progressive rates from 0% to 39% across 7 UVT-indexed brackets, standard deduction, dependent allowances, health and education contribution deductibility, and filing requirements for 2026. COP es-CO locale.
Colombia Tax Filing Guide 2026 — DIAN E-Filing, Deadlines & UVT Thresholds
filing taxes in Colombia. Annual income tax return (August deadline for individuals, April for corporations), monthly ICA/IVA returns, DIAN e-filing via MUISCA, and UVT-based thresholds for filing obligations.
Colombia Tax Residency Guide 2026 — 183-Day Rule, Habitual Residence & Economic Activities
Colombian tax residency. 183-day presence test, habitual residence (permanencia habitual), principle place of economic activities, Colombian nationality rules, and residence certificate.
VAT & Indirect Tax
IVA 19% general rate, exempt goods, and digital services
Business & Corporate Tax
CIT 35%, business registration, and corporate compliance
Colombia Business Registration Guide 2026 — SAS, LTDA, SA & NIT Registration
registering a business in Colombia. Cámara de Comercio registration, SAS (most common simplified corporation), LTDA (limited liability), SA (corporation), NIT tax ID, and VAT registration.
Colombia Corporate Tax Guide 2026 — Single Rate 35%, Financial Sector 9% Surcharge, R&D Discount
Colombian corporate income tax. Flat 35% rate since 2022, 9% financial sector surcharge (impuesto al sector financiero), R&D and innovation tax discount, industry and commerce tax (ICA), and single-rate system for all corporations for 2026. COP es-CO locale.
Investment & Savings
CGT 10-30%, investment income, crypto tax, and pension plans
Colombia Capital Gains Tax Guide 2026 — CGT Included in IIT 10–39%, 10% Flat on Lottery & Gambling
capital gains tax in Colombia. Capital gains are integrated into the IIT (Impuesto a la Renta) at progressive rates of 10–39%. Lottery and gambling winnings taxed at a flat 10%. No distinction between short-term and long-term gains for 2026. COP es-CO locale.
Colombia Crypto Tax Guide 2026 — IIT 0-39%, DIAN Guidelines & Reporting
cryptocurrency taxation in Colombia. Crypto gains taxed as IIT (0-39%), DIAN 2022+ guidelines, exchange reporting obligations, no special regime, and mining as ordinary income.
Colombia Investment Income Guide 2026 — Dividends 10% WHT (Effective ~41.5%), Interest 15% Resident WHT
taxation of investment income in Colombia. Dividends: 10% withholding on distributions from after-tax profits (effective ~41.5% combined corporate + dividend rate). Interest: 15% withholding for residents, 10–35% for non-residents. Capital gains aggregated with IIT for 2026. COP es-CO locale.
Property & Wealth Tax
Property tax, wealth tax, inheritance tax, and rental income
Colombia Inheritance & Gift Tax Guide 2026 — Included in IIT 10–39%, Step-Up for Spouse/Children
inheritance and gift taxation in Colombia. Inheritance and gifts are included within the IIT (Impuesto a la Renta) at progressive rates 10–39%. Low effective rate due to basis adjustment. 20% discount on estate value for timely filing. Spouse and children receive step-up in basis. No separate estate tax for 2026. COP es-CO locale.
Colombia Property Tax Guide 2026 — ICA (Predial) 0.5–3.5%, CGT Included in IIT, Primary Residence Exemption
property taxes in Colombia. Predial (ICA — Impuesto Predial) at 0.5–3.5% of cadastral value varying by municipality. Capital gains on property included in IIT at progressive rates 10–39%. Primary residence exemption after 2 years. No annual wealth tax for 2026. COP es-CO locale.
Colombia Rental Income Tax Guide 2026 — IIT 0-39%, Deductions & No Special Regime
Colombian rental income taxation. Rental income included in IIT (0-39%), actual expense deduction method (depreciation, mortgage interest, property tax, maintenance), and no separate tax regime for rental income.
Colombia Wealth Tax Guide 2026 — No Annual Wealth Tax (Abolished 2020), Patrimonio Líquido Concept Ended
wealth taxes in Colombia. The net worth tax (Impuesto al Patrimonio) was abolished effective 2020. The patrimonio líquido concept no longer applies for annual wealth tax purposes. Only Impuesto Predial (ICA/Predial) as a property holding tax. Explanation of the abolition and current status for 2026. COP es-CO locale.
Employment & Social Charges
Social contributions, pension system, and employer obligations
Colombia Pension Guide 2026 — Colpensiones (RPM) vs RAIS (AFP)
the Colombian pension system. Colpensiones public defined benefit (RPM), private individual accounts (RAIS via AFPs), retirement age 62/57, weekly contributions, and voluntary pension savings (APV).
Colombia Social Contributions Guide 2026 — Salud, Pensión, ARL & Parafiscales
Colombian social security contributions. Salud 12.5%, Pensión 16%, ARL 0.348-8.4%, SENA 2%, ICBF 3%, Caja Compensación 4%. UVT-based contribution caps.