Colombia

Accounting and tax skills

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Colombia Payroll

Colombia PayrollTax year 2026

Colombian payroll for employers in 2026 (nómina): the 2026 minimum wage of COP 1,750,905 (Decreto 1469 de 2025) and transport aid of COP 249,095 (Decreto 1470 de 2025); health 12.5% (8.5% employer, 4% employee) and pension 16% (12% employer, 4% employee) under Ley 100 de 1993, the Fondo de Solidaridad Pensional from 4 SMMLV, the IBC floor of 1 and cap of 25 SMMLV, the 40% cap on non-salary payments, ARL classes I to V, parafiscales (caja 4%, SENA 2%, ICBF 3%), the art. 114-1 ET exoneration for workers under 10 SMMLV, salario integral, retención en la fuente on wages under art. 383 ET with procedimiento 1 and 2, prestaciones sociales (cesantías, intereses, prima, vacaciones), PILA and Form 350 deadlines, electronic payroll and UGPP penalties.

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Tax Overview in Colombia

Colombia Income TaxTax year 2025

Tax overview for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

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Colombia Income Tax

Colombia Income TaxTax year 2026

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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Formalizing Small Informal Businesses In Colombia

Colombia VAT / GSTTax year 2026

Step-by-step path for taking an informal business in Colombia (a street stall, an unregistered point of sale, several informal points run by one owner) into a formal structure with the DIAN and the Chamber of Commerce, for 2026. Covers the choice of legal form (persona natural comerciante or SAS), RUT registration and the CIIU code, the choice between the ordinary regime and the Régimen Simple de Tributación (SIMPLE, ET arts. 903 to 916) with its 100,000 UVT limit, exclusions and 2026 rates (art. 908), the opt-in deadline (last business day of February, art. 909), electronic invoicing within two months (art. 915), commercial registration, and the opening balance checklist. UVT 2026 COP 52,374.

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Colombia Cross Border

Colombia Cross-BorderTax year 2026

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.

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Company Formation in Colombia

Colombia Company FormationTax year 2025

Company formation & entity choice for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

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Corporate Income Tax in Colombia

Colombia Income TaxTax year 2026

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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Social Contributions in Colombia

Colombia PayrollTax year 2026

Colombian social security contributions of the self-employed (aportes de independientes) for 2026: who must contribute, the contribution base (IBC) of 40% of monthly income under Ley 2277 de 2022 art. 89, for contractors with a contrato de prestación de servicios personales (40% of the monthly contract value) and for independientes por cuenta propia (40% of income after supported costs), the floor of 1 SMMLV (COP 1,750,905) and cap of 25 SMMLV, health 12.5%, pension 16%, the Fondo de Solidaridad Pensional from 4 SMMLV, ARL for contracts over one month, payment month in arrears through PILA by the last two digits of the ID, rounding, pensioners, several contracts, and UGPP checks.

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VAT Return in Colombia

Colombia VAT / GSTTax year 2026

Colombian VAT (IVA, impuesto sobre las ventas) for 2026: who must register as responsable de IVA (the 3,500 UVT tests in ET art. 437 par. 3, 4,000 UVT for State contractors), what is taxed (art. 420), the 19% general rate (art. 468), the 5% goods and services (arts. 468-1, 468-3), excluded goods and services with no credit (arts. 424, 476: health, education, public transport and freight, utilities, residential rent, interest, hosting and cloud) and exempt supplies with credit and refund (arts. 477, 478, 481: fresh meat, milk, eggs, rice, exports of goods and services), the base and tax point, input IVA and its limits (arts. 485, 488, 490, 491, 496), IVA withholding at 15% (arts. 437-1, 437-2), bimonthly or four-monthly periods at 92,000 UVT (art. 600), Form 300 boxes, 2026 deadlines by NIT and penalties. UVT 2026 COP 52,374.

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Colombia Transfer Pricing

Colombia Transfer PricingTax year 2026

Colombian transfer pricing (precios de transferencia) for año gravable 2026. Covers who is related (vinculación, ET art. 260-1), which transactions are in scope (foreign related parties, related parties in free zones, and non-cooperative, low-tax or preferential regimes, arts. 260-2 and 260-7), the arm's length principle, the five methods and the interquartile range with adjustment to the median (art. 260-3, DUR 1.2.2.2.4.5), the 100,000 UVT gross assets / 61,000 UVT gross income thresholds for the informative return (Form 120) and the documentación comprobatoria (local file and master file, arts. 260-5 and 260-9), the 45,000 UVT and 10,000 UVT per-type local file thresholds, country-by-country reporting at 81,000,000 UVT, September and December deadlines by NIT, the penalties of art. 260-11, corresponding adjustments and APAs.

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Colombia

Accounting and tax skills

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10 skills

Colombia Payroll

Colombia PayrollTax year 2026

Not yet approved

Built from the law

Tax Overview in Colombia

Colombia Income TaxTax year 2025

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

Colombia Income Tax

Colombia Income TaxTax year 2026

Not yet approved

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Formalizing Small Informal Businesses In Colombia

Colombia VAT / GSTTax year 2026

Not yet approved

Built from the law

Colombia Cross Border

Colombia Cross-BorderTax year 2026

Not yet approved

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Company Formation in Colombia

Colombia Company FormationTax year 2025

Company formation & entity choice 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