Source-cited draft: tax overview 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.
National tax authority
Dirección de Impuestos y Aduanas Nacionales (DIAN)Estatuto Tributario Nacional (Decreto 624 de 1989), https://taxsummaries.pwc.com/colombia
Tax year
Calendar year (1 January to 31 December)Estatuto Tributario Nacional, https://taxsummaries.pwc.com/colombia
Currency
Colombian peso (COP)Estatuto Tributario Nacional
Tax value unit (UVT) for 2025
49,799DIAN Resolución No. 000193 de 4 de diciembre de 2024, https://orbitax.com/news/country/article/Colombia-Sets-Tax-Value-Unit-f-57574
Basis of taxation
Residents taxed on worldwide income; non-residents taxed on Colombian-source income onlyEstatuto Tributario Nacional, https://taxsummaries.pwc.com/colombia/individual/taxes-on-personal-income
Top personal income tax rate (residents)
39%Estatuto Tributario Nacional, art. 241, https://taxsummaries.pwc.com/colombia/individual/taxes-on-personal-income
General corporate income tax rate
35%Estatuto Tributario Nacional, art. 240 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
Does Colombia have VAT?
Yes — IVA (Impuesto sobre las Ventas), standard rate 19%Estatuto Tributario Nacional, art. 468, https://taxsummaries.pwc.com/colombia/corporate/other-taxes
Minimum effective tax rate (METR) for resident corporations
15% (Applies from FY 2023 onward)Ley 2277 de 2022 (Reforma Tributaria); Estatuto Tributario art. 240 parágrafo 6, https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
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) ((approx — confirm exact calendar in DIAN annual deadline decree))DIAN annual tax deadline decree (Decreto de plazos tributarios), https://medellinguru.com/income-taxes/
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