Colombia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Colombia tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Colombia | 39%† | 15%† | 39% | 20% | 39%† | 39%† | 15% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Colombia?
The top rate on a salary is 39%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 39% above COP 1,543,769,000.
How are capital gains taxed in Colombia?
The top rate on a long-term capital gain is 15%. A gain on an asset held for 24 months or less is taxed at up to 39%.
How are dividends and interest taxed in Colombia?
The top rate is 20% on dividends and 39% on interest.
How is crypto taxed in Colombia?
Colombia taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Colombia tax foreign income?
Yes. Colombia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Colombia have a wealth tax?
Yes: Impuesto al patrimonio, taxed above COP 3,770,928,000, top rate 1.5%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Colombia have an exit tax for individuals?
No. In our model Colombia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Colombia have?
Our profiles list 2 regimes: Digital Nomad Visa (Visa V Nómada Digital) (up to 2 years); Free Trade Zone (Zona Franca). Each has its own conditions.
When do you become tax resident in Colombia?
The Colombia day test (more than 183 days in any 365 consecutive days): 184 days in any 365-day period; a cross-year stay starts residence in year two. Nationality-based tests and treaty residence need facts that the travel log does not hold.
Residence decides whether Colombia taxes you on these rates. See the Colombia day-count test and count your own days.
Sources
The Colombia profile cites 6 sources for these rules, 5 of them from a government or a statute.
- Estatuto Tributario, arts 9, 10, 241, 300, 302, 307, 313 · official, retrieved 2026-11-03
- Oficio 905132 de 2020 — holding period · official, retrieved 2026-11-03
- Ley 2277 de 2022, arts 3, 5, 6, 35–41 · official, retrieved 2026-11-03
- Estatuto Tributario arts. 292-3, 294-3, 295-3, 296-3 (Ley 2277 de 2022) - Secretaría del Senado · official, retrieved 2026-09-30
- DIAN Resolución 000193 de 2024 - UVT 2025 · official, retrieved 2026-09-30
- PwC Worldwide Tax Summaries - Colombia individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Colombia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Colombia side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Costa Rica, Ecuador, Guatemala, Guyana, Honduras, Nicaragua.