Americas
Currency
COP
Corporate Tax
35%
Personal Income Tax
39%
VAT / GST
19%
Standard 35% (since 2023); 0% for free trade zone users (under conditions).
Top rate 39% above 1,090 UVT (COP ~47,000,000/year).
Standard; 5% reduced; 0% on essentials.
Dividends
0-33%
Interest
7-33%
Royalties
0-33%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Health 12.5% (employer 8.5% + employee 4%); pension 16% (employer 12% + employee 4%); ARL 0.5-6.96%.
Capital Gains Tax
10–33% (income)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Predial (municipal)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~20
Key partners: Spain, Chile, Mexico, Canada, France, Switzerland
Growing network; withholding typically 10%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
CREE (wealth/equity tax) abolished. Free trade zone 0% CIT if exports >80% (2023 reform).
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