Top income tax
39.0%
Worldwide system
Corporate tax
35.0%
IVA
19.0%
standard rate
Tax residency
183 days
15 tax treaties
Colombia tax profile
Data year: 2025
- Tax system
- Worldwide Colombia taxes residents on worldwide income. Non-residents taxed on Colombian-source income at flat rates.
- Top PIT rate
- 39.0%
- Corporate tax rate
- 35.0%
- IVA
- 19.0%
- Capital gains tax
- 15.0% Capital gains taxed at flat 15% rate.
- Social security (employee)
- 8.5%
- Social security (employer)
- 20.5%
- Dividend withholding
- 20.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 20.0%
- Wealth tax
- 1.50%
- Treaty count
- 15
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 54,280,910 | 0.0% |
| COP 54,280,910 | COP 84,658,300 | 19.0% |
| COP 84,658,300 | COP 204,175,900 | 28.0% |
| COP 204,175,900 | COP 431,757,330 | 33.0% |
| COP 431,757,330 | COP 944,687,030 | 35.0% |
| COP 944,687,030 | COP 1,543,769,000 | 37.0% |
| COP 1,543,769,000 | and above | 39.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Zonas Francas (Free Trade Zones) Companies in Colombian FTZs benefit from a reduced 20% corporate income tax rate... | 20.0% | -- | Active |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present for 183+ cumulative days in any 365-day period. Digital nomad visa does not automatically create 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
- PwC Colombia (accessed Mar 23, 2026) PIT 0-39% (UVT-based), CIT 35%