Colombia

Colombia Cross Border

Colombian cross-border income tax for año gravable 2026: who must withhold on payments to non-residents (ET art. 406), Colombian-source income (art. 24), the art. 408 withholding rates (20% on interest, fees, royalties, rents, services, technical services and consulting; 15% on loans of a year or more and leasing; 1% on aircraft and ship leasing and reinsurance; 5% on 8-year infrastructure loans; 33% on management fees; 10% for significant economic presence; 35% to non-cooperative or preferential regimes), dividends to non-residents (art. 245: 20%, with 35% first on untaxed profits), non-resident individuals at 35% (art. 247), when a non-resident need not file (art. 592(2)), permanent establishments and branches (arts. 20-1, 20-2), significant economic presence (art. 20-3: 31,300 UVT, the 3% option), deductibility of payments abroad (arts. 121, 122, 124), the foreign tax credit (art. 254), treaty relief and Form 350.