Colombia Tax Rates 2026: Individual Income Tax, Corporate Tax, VAT & Capital Gains
This page summarizes the principal Colombian national tax rates applicable in 2026, with references to the Colombian Tax Statute and the Dirección de Impuestos y Aduanas Nacionales (DIAN). Rates can vary by taxpayer status, type of income, sector, transaction and treaty eligibility.
Colombia Individual Income Tax Rates for Residents
Resident individuals are generally taxed under the progressive table in Article 241 of the Colombian Tax Statute. For tax-residency purposes, one important test is presence in Colombia for more than 183 calendar days, continuously or discontinuously, during any consecutive 365-day period, subject to the full statutory rules.
| Taxable base (UVT) | Marginal rate | Tax calculation |
|---|---|---|
| 0 to 1,090 | 0% | 0 |
| Over 1,090 to 1,700 | 19% | (Taxable base − 1,090 UVT) x 19% |
| Over 1,700 to 4,100 | 28% | (Taxable base − 1,700 UVT) x 28% + 116 UVT |
| Over 4,100 to 8,670 | 33% | (Taxable base − 4,100 UVT) x 33% + 788 UVT |
| Over 8,670 to 18,970 | 35% | (Taxable base − 8,670 UVT) x 35% + 2,296 UVT |
| Over 18,970 to 31,000 | 37% | (Taxable base − 18,970 UVT) x 37% + 5,901 UVT |
| Over 31,000 | 39% | (Taxable base − 31,000 UVT) x 39% + 10,352 UVT |
Non-resident individuals are generally subject to a 35% income-tax rate on taxable Colombian-source income, without prejudice to special statutory provisions and applicable tax treaties.
Corporate Income Tax in Colombia
The general corporate income tax rate is 35% for Colombian companies and other entities covered by Article 240 of the Tax Statute. Certain financial-sector entities and specified taxpayers can be subject to additional points or sector-specific rules, so the 35% rate should be treated as the general starting rate rather than a universal final effective rate.
Value Added Tax (IVA)
The general Colombian VAT (IVA) rate is 19%. The Tax Statute also provides reduced rates, exemptions and exclusions for specified goods, services and transactions. Whether VAT applies therefore depends on the legal classification of the transaction rather than on the general rate alone.
Occasional Gains / Capital Gains Tax
Colombia taxes qualifying ganancias ocasionales separately from ordinary income. The general rate is 15% for companies and for resident individuals, and a 15% rate also applies to Colombian-source occasional gains of non-resident individuals, subject to the detailed statutory rules.
Financial Transactions Tax (GMF)
The Gravamen a los Movimientos Financieros (GMF), commonly called the 4 x 1,000 tax, generally applies at a rate of 0.4% to covered financial transactions. Statutory exemptions and account-treatment rules can significantly affect whether the tax is actually charged.
Wealth Tax in 2026
The wealth tax applies to taxpayers specified in Article 292-3 of the Tax Statute. For the ordinary 2026 framework, the marginal table begins above a taxable net-wealth base of 72,000 UVT, with rates of 0.5%, 1.0% and, for 2026, a temporary top marginal rate of 1.5%. Special 2026 rules may apply to additional categories of taxpayers.
| 2026 taxable net wealth (UVT) | Marginal rate |
|---|---|
| Up to 72,000 | 0% |
| Over 72,000 to 122,000 | 0.5% |
| Over 122,000 to 239,000 | 1.0% |
| Over 239,000 | 1.5% (temporary through 2026 under the ordinary table) |
Stamp Tax in 2026
The temporary 1% national stamp-tax rate introduced for certain instruments in 2025 ended on December 31, 2025. From January 1, 2026, the general rate covered by that temporary measure returned to 0%. Separate marginal stamp-tax rules continue to apply to qualifying transfers of high-value real estate executed by public deed.
Withholding Tax in Colombia
Colombia uses withholding at source (retención en la fuente) as an advance collection mechanism. There is no single withholding rate for all payments: the applicable rate depends on the nature of the payment, the recipient, tax residence, statutory thresholds and, for cross-border payments, any applicable double-tax treaty. For current transaction-specific rates, the Tax Statute and DIAN guidance should be checked before payment.
Tax Filing and Payment Deadlines
DIAN publishes an annual tax calendar. For 2026, individual income-tax return and payment deadlines for the 2025 taxable year run according to the final digits of the taxpayer's identification number, with deadlines falling across August and the following months as specified in the official calendar. Corporate, VAT, withholding, SIMPLE and wealth-tax deadlines follow their own schedules.
Official Colombia Tax Sources
- DIAN - Dirección de Impuestos y Aduanas Nacionales
- DIAN 2026 Tax Calendar
- DIAN Resolution 000238 of 2025 - 2026 UVT
- Colombian Tax Statute (Estatuto Tributario) - official legal compilation
- Law 2277 of 2022 - DIAN legal compilation
Frequently Asked Questions
What is the general corporate income tax rate in Colombia in 2026?
The general rate is 35%, although special rates, surcharges and sector-specific provisions may apply.
What is Colombia's general VAT rate?
The general VAT rate is 19%. Certain goods and services may be taxed differently, exempt or excluded.
What is the 2026 UVT value?
The UVT for 2026 is COP 52,374.
Last updated: September 2, 2026. This page is a general tax-rate reference and not a substitute for professional advice on a specific transaction, return or residency position.