- Brackets updated
- Special regimes updated
Refreshed for FY 2026 — UVT 52,374, bracket COP amounts, `data_year` 2026, social security cap, SEP flag, treaty count, sources, and prose; verified against DIAN + PwC.
Top income tax
39.0%
Worldwide system
Corporate tax
35.0%
IVA
19.0%
standard rate
Tax residency
183 days
16 tax treaties
Colombia tax profile
Data year: 2026
- Tax system
- Worldwide Colombia taxes fiscal residents on worldwide income. Non-residents are taxed on Colombian-source income only.
- Top PIT rate
- 39.0%
- Corporate tax rate
- 35.0%
- IVA
- 19.0%
- Capital gains tax
- 15.0% Ordinary capital gains are taxed at 15% (20% on lottery and gaming gains). Inheritances and gifts are treated as extraordinary income under the capital-gains rules, not a separate inheritance tax.
- Social security (employee)
- 8.0%
- Social security (employer)
- 20.5%
- Social security cap (annual)
- COP 525,271,500
- Dividend withholding
- 20.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 20.0%
- Wealth tax
- 1.50%
- Treaty count
- 16
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| COP 0 | and above | 35.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| COP 0 | COP 57,087,660 | 0.0% |
| COP 57,087,660 | COP 89,035,800 | 19.0% |
| COP 89,035,800 | COP 214,733,400 | 28.0% |
| COP 214,733,400 | COP 454,082,580 | 33.0% |
| COP 454,082,580 | COP 993,534,780 | 35.0% |
| COP 993,534,780 | COP 1,623,594,000 | 37.0% |
| COP 1,623,594,000 | and above | 39.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Zonas Francas (Free Trade Zones) Qualifying companies in Colombian FTZs may benefit from a 20% corporate income t... | 20.0% | -- | Active |
Tax flags
Digital Services Tax
Tax residency
- Days threshold
- 183 days
- Residency rules
- Fiscal resident if present 183+ days (continuous or not) within any 365-day period; residency may attach in the year the threshold is crossed. Colombian nationals may also be deemed resident under economic-ties tests (income, assets, family in Colombia). A digital nomad visa does not by itself grant or block tax residency.
- Exit tax
- No
- CFC rules
- Yes CFC rules apply when Colombian residents control foreign entities in low-tax jurisdictions.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- August-October
Sources
- DIAN Resolución 238 de 2025 (UVT 2026) (accessed Oct 9, 2026) UVT COP 52,374 for taxable year 2026
- PwC Colombia Tax Summary (accessed Oct 9, 2026) PIT brackets (UVT), CIT 35%, VAT, withholding, social security, equity tax, SEP, residency, FTZ
- DIAN Convenios Tributarios Internacionales (accessed Oct 9, 2026) Income-tax treaties in force vs signed-not-yet-effective