Taxes & Law

• Authority: DIAN (Dirección de Impuestos y Aduanas Nacionales).
• VAT (IVA): general rate 19%; also 5%, 0% and excluded operations.
• Personal income tax: progressive rates in UVT (Unidad de Valor Tributario).
• Tax residency: among other tests, more than 183 calendar days in any 365-day window (Art. 10 Tax Code / DIAN).
• Double-tax treaties: depend on your home country — check the applicable treaty.

Technical sources on DIAN Resolution 000238 of 15 December 2025 place the UVT from 1 January 2026 at COP 52,374. Many thresholds and brackets are expressed in UVT.

Per DIAN (Art. 10 Tax Code): individuals are tax residents, among other grounds, if they stay continuously or discontinuously more than 183 calendar days (including entry and exit days) in any period of 365 consecutive calendar days. If the stay spans more than one tax year, residency is recognized from the second year. Additional criteria apply to Colombian nationals (family, income, assets).

• Residency ≠ visa status: tax residency can arise even on a tourist stay.
• Residents: generally worldwide income; non-residents: Colombian-source (simplified).
• A tax-residency certificate can be requested from DIAN.

2026 summaries (e.g. Deloitte Tax Highlights) list progressive brackets on taxable net income in UVT, including:

Income is often computed by schedules (cédulas); deductions and exempt income (e.g. 25% of employment income with an annual cap) apply with limits. Details: DIAN / Tax Code.

• General VAT rate: 19%.
• Other rates/regimes (5%, 0%, excluded) for listed goods and services.
• VAT liability thresholds include a reference to 3,500 UVT of annual income (2026 sources: ca. COP 183.3 million) — check the other conditions.