🇨🇴 Colombia
CO / COL #25
Nomad Score
59.0
Cities
33
Region
Union of South American Nations,
Pacific Alliance,
Latin America,
Andean States,
Amazon Basin,
Hispanophone,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Affordable Nomad Destinations,
Nomad Retreats,
South America,
Americas,
South America,
Emerging Markets,
Developing Countries
Currency
COP
🇨🇴 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.
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.
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 % | USD Equivalent |
|---|---|---|---|
| COP 0 | and above | 35.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Zonas Francas (Free Trade Zones)
Companies in Colombian FTZs benefit from a reduced 20% corporate income tax rate... |
Flat 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.
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%
🔗 RELATED
🧭 CONTINUE EXPLORING COLOMBIA