Source-cited draft: company formation & entity choice for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Guide and cited to its source.
Most common entity — SAS
Sociedad por Acciones Simplificada — limited liability, 1+ shareholder, may be foreign-owned, no residency requirement for shareholdersLey 1258 de 2008 (SAS) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Colombia_-_Simplified_Stock_Company.aspx
Other entity types
Sociedad Anónima (S.A.), Sociedad de Responsabilidad Limitada (Ltda.), branch of a foreign company (sucursal)Código de Comercio (Decreto 410 de 1971) — https://www.bizlatinhub.com/incorporate-a-company-in-colombia-everything-you-need-to-know/
Minimum share capital (SAS)
No statutory minimum; subscribed capital must be paid within 2 years of incorporationLey 1258 de 2008 — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Colombia_-_Simplified_Stock_Company.aspx
Incorporation document (SAS)
Bylaws may be a private document (no notarization required) unless real property/specific assets are contributedLey 1258 de 2008, art. 5 — https://nexo.legal/company-incorporation-colombia-2025/
Legal representative
At least one legal representative required; no residency requirementLey 1258 de 2008 — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Colombia_-_Simplified_Stock_Company.aspx
Registration with Chamber of Commerce
Register with the local Cámara de Comercio to obtain legal personality and Matrícula Mercantil (~5 business days)Código de Comercio; Ley 1258 de 2008 — https://nexo.legal/company-incorporation-colombia-2025/
Tax registration
Obtain RUT and NIT (tax ID) from DIAN; required before invoicing and bankingEstatuto Tributario Nacional (RUT obligation) — https://www.bizlatinhub.com/incorporate-a-company-in-colombia-everything-you-need-to-know/
Registry tax (impuesto de registro)
0.3%–1% of capital, depending on municipality/department, plus Chamber of Commerce registration fees %Ley 223 de 1995 (impuesto de registro) — https://nexo.legal/company-incorporation-colombia-2025/
Typical incorporation timeline
5 to 10 business days (Chamber of Commerce registration plus NIT) (approx — varies by city and bank onboarding)Ley 1258 de 2008 (procedural) — https://www.mg-legalgroup.com/n/sas-colombia-setup-guide-us-investors-2025
Annual commercial registry renewal
Renew Matrícula Mercantil with the Cámara de Comercio annually (deadline 31 March) (confirm current deadline)Código de Comercio — https://www.bizlatinhub.com/incorporate-a-company-in-colombia-everything-you-need-to-know/
Core annual compliance
File annual CIT return with DIAN, periodic VAT and withholding returns, financial statements, and (where thresholds met) exógena information returnsEstatuto Tributario Nacional; DIAN annual deadline decree — https://nexo.legal/taxes-in-colombia-companies-2025-guide/
Statutory auditor (Revisor Fiscal)
Required where gross assets exceed 5,000 SMLMV or gross income exceeds 3,000 SMLMV at prior year-endLey 43 de 1990; Código de Comercio art. 203 — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Colombia_-_Simplified_Stock_Company.aspx
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The Sociedad por Acciones Simplificada (SAS) is by far the most common vehicle in Colombia — flexible, single-shareholder-capable, with no minimum capital and incorporation by private document. Companies acquire legal personality on registration with the local Cámara de Comercio.
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