Colombia
South America · CO · 16 treaties
What are the main tax rates in Colombia?
Colombia has a top personal income tax rate of 39% and a corporate tax rate of 35%. The standard VAT is 19%.
Tax profile
| Corporate income tax | 35% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 39% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Visa V Nómadas Digitales (Digital Nomads Visa) |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Colombia?
- You become a tax resident in Colombia after spending 183 days in the country.
- Does Colombia have a capital gains tax?
- Yes, Colombia applies a 15% capital gains tax.
- Does Colombia offer a nomad visa?
- Yes, Colombia offers a nomad visa.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Physical presence of 183 days or more in Colombia (continuously or not) within any 365‑day period, counting days of entry and exit
- For Colombian nationals: spouse or dependants remain in Colombia for 183 days or more (continuously or not) within any 365‑day period
- For Colombian nationals: 50% or more of the individual’s income is sourced directly or indirectly in Colombia
- For Colombian nationals: 50% or more of the individual’s property/assets are managed in Colombia
- For Colombian nationals: 50% or more of the individual’s assets are physically located in Colombia
- For Colombian nationals: failure to provide proof of tax residence in another country when requested by the Colombian tax authority (DIAN)
- For Colombian nationals: having fiscal residence in a jurisdiction classified as a tax haven by the Colombian government
Tax residency generally ends by staying under 183 days in any 365‑day period, but Colombian nationals face additional tie‑breaker tests based on family, income and assets, and may have to prove foreign tax residence or avoid tax‑haven residence to break residency cleanly.
Source: Dirección de Impuestos y Aduanas Nacionales (DIAN) via PwC summary
Tax treaty network (21)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Bolivia | — | — | — |
| Canada | 15% | 10% | 10% |
| Chile | 35% | 15% | 10% |
| Czechia | 15% | 10% | 10% |
| Ecuador | — | — | — |
| France | 15% | 10% | 10% |
| India | 15% | 10% | 10% |
| Italy | 15% | 10% | 10% |
| Japan | 15% | 10% | 10% |
| Mexico | 35% | 10% | 10% |
| Peru | — | — | — |
| Portugal | 35% | 10% | 10% |
| South Korea | 15% | 10% | 10% |
| Spain | 35% | 10% | 10% |
| Switzerland | 15% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |
| Brazil | 35% | 15% | 15% |
| Luxembourg | 35% | 10% | 10% |
| Netherlands | 35% | 10% | 10% |
| United Arab Emirates | 35% | 10% | 10% |
| Uruguay | 15% | 15% | 10% |