Source-cited draft: tax overview for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Colombian tax system at a glance | Colombia's national taxes are administered by the DIAN (Dirección de Impuestos y Aduanas Nacionales). The system taxes residents on worldwide income and non-residents on Colombian-source income only, with figures denominated in the annually-adjusted UVT (Unidad de Valor Tributario). | |
| National tax authority | Dirección de Impuestos y Aduanas Nacionales (DIAN)Estatuto Tributario Nacional (Decreto 624 de 1989) | |
| Tax year | Calendar year (1 January to 31 December)Estatuto Tributario Nacional | |
| Currency | Colombian peso (COP)Estatuto Tributario Nacional | |
| Tax value unit (UVT) for 2025 | COP 49,799DIAN Resolución No. 000193 de 4 de diciembre de 2024 | |
| Basis of taxation | Residents taxed on worldwide income; non-residents taxed on Colombian-source income onlyEstatuto Tributario Nacional | |
| Top personal income tax rate (residents) | 39%Estatuto Tributario Nacional, art. 241 |
Colombia's national taxes are administered by the DIAN (Dirección de Impuestos y Aduanas Nacionales). The system taxes residents on worldwide income and non-residents on Colombian-source income only, with figures denominated in the annually-adjusted UVT (Unidad de Valor Tributario).
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Other Colombia computations in the OpenAccountants library.
| General corporate income tax rate | 35%Estatuto Tributario Nacional, art. 240 |
| Does Colombia have VAT? | Yes — IVA (Impuesto sobre las Ventas), standard rate 19%Estatuto Tributario Nacional, art. 468 |
| Minimum effective tax rate (METR) for resident corporations | 15%Ley 2277 de 2022 (Reforma Tributaria); Estatuto Tributario art. 240 parágrafo 6 |
| Annual income tax return (Declaración de Renta) | Filed electronically with DIAN; deadlines run mid-year by NIT last digit (individuals typically Aug–Oct; companies typically Apr–May)DIAN annual tax deadline decree (Decreto de plazos tributarios) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.