Tax Overview in Colombia
Tax overview for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Tax overview for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Not yet approved
Built from the law
Colombian income tax for individuals (impuesto sobre la renta de personas naturales) for año gravable 2026, filed in August to October 2027. Covers residence (ET art. 10), the cédula system (arts. 330 to 336), the art. 241 progressive table in UVT with the 2026 UVT of COP 52,374 (DIAN Resolución 000238 de 2025), ingresos no constitutivos for mandatory pension and health contributions, the 25% labour exemption capped at 790 UVT, the 40% / 1,340 UVT cap on exempt income and deductions, the 72 UVT dependant addition, the 1% e-invoice purchases deduction, the choice between costs and the 25% exemption for independents, AFC/FVP, mortgage interest, prepaid medicine, GMF, dividends (art. 242 and 254-1), ganancias ocasionales at 15%, filing thresholds (arts. 592 to 594-3), Form 210, deadlines by NIT, anticipo, penalties and non-residents at 35%.
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Colombian corporate income tax (impuesto sobre la renta de personas jurídicas) for año gravable 2026, filed in May 2027 (April for grandes contribuyentes). Covers who is a national company (ET art. 12-1), the 35% general rate (art. 240), the 5 extra points for financial entities, the extractive and hydro surcharges, the 15% and 9% special rates, free-zone users (art. 240-1), the minimum tax (tasa de tributación depurada, TTD, art. 240 par. 6) with its top-up, deductions, thin capitalisation (art. 118-1), 12-year loss carry-forward (art. 147), tax discounts and their 25% cap, dividends between companies (art. 242-1) and to non-residents (art. 245), withholding on payments abroad (art. 408), Form 110, anticipo, deadlines by NIT and penalties, plus the choice between the ordinary regime and the Régimen Simple (arts. 905, 908) with the 2026 UVT of COP 52,374.
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