Colombia Tax Guide
In 2026, the top personal income tax rate in Colombia is 39% and the corporate tax rate is 35%. Checked against official guidance on 24 October 2026.
- Personal income
- 39%Above 31,000 UVT of taxable income, about COP 1.62 billion in 2026 at a UVT of COP 52,374; 0% up to 1,090 UVT
- Corporate
- 35%40% (financial institutions, insurers, brokers and exchanges, 2023 to 2027) · 9% (certain state monopoly companies)
At a glance
| Personal income tax (top rate) | 39%Above 31,000 UVT of taxable income, about COP 1.62 billion in 2026 at a UVT of COP 52,374; 0% up to 1,090 UVT |
|---|---|
| Corporate tax | 35%40% (financial institutions, insurers, brokers and exchanges, 2023 to 2027) · 9% (certain state monopoly companies) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 24 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Colombia residency rule
Colombia residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Colombia
Regulatory stabilityModerate2 rule changes in 24 months, occasional adjustments. See how Colombia ranks.
- Rate change · 8 May 2026
Provisional Suspension and Subsequent Reinstatement of Withholding Tax Rules in Decree 572 of 2025
Effective 8 May 2026, pursuant to an interlocutory order of 7 May 2026 by Colombia's Council of State, Articles 2 through 8 of Decree 572 of 2025 (which modified bases and rates for withholding and self‑withholding in the source, mainly for corporate income and certain transactions) were provisionally suspended, temporarily reverting the applicable rules to the prior framework under Decree 1625 of 2016 and related norms. This provisional suspension was later lifted by an order dated 2 June 2026, with Decree 572 of 2025 regaining full effect as from 1 July 2026.
- New tax · 1 Mar 2026
Colombia levies a one-off 2026 net wealth tax on companies worth 200,000 UVT or more
Emergency Decree 173 of 2026, extended by Decree 240 to Colombian branches and permanent establishments of foreign entities, taxes companies and de facto partnerships that file income tax on net worth held on 1 March 2026 (31 March for branches) of 200,000 UVT or more. The rate is 0.5%, or 1.6% for financial institutions, insurers, brokers and coal and crude oil producers; health sector firms are excluded. It was payable in two instalments between 1 April and 1 June 2026 and is not deductible for income tax. The decree is under Constitutional Court review, and Auto A-533 of 2026 suspended the second instalment for non-profits and companies in liquidation.
Move, incorporate, and bank in Colombia
Colombia on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro
What Heed tracks in Colombia
Legislative changes
Every published amendment, draft, and consultation touching Colombia tax law.
Residency thresholds
Day counts against Colombia residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Colombia.
Colombia tax, common questions
Is Colombia a tax haven?
Colombia is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Colombia's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Colombia?
The top personal income tax rate in Colombia is 39% (above 31,000 UVT of taxable income, about COP 1.62 billion in 2026 at a UVT of COP 52,374; 0% up to 1,090 UVT). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Colombia tax cryptocurrency?
Crypto taxation in Colombia varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Colombia to become tax resident?
Tax residency in Colombia is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Colombia have a digital nomad visa or special regime?
Visa and regime options in Colombia evolve frequently. Heed tracks the live legislative feed across Americas and surfaces every relevant change to your profile.
How does Colombia compare with other Americas jurisdictions?
Heed ranks Colombia alongside every other jurisdiction in Americas on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Colombia with...
Where Colombia stands: the lowest tax countries and the highest.
How Heed tracks Colombia
Colombia surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Colombia's full tax profile.
Track Colombia on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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