Tax in Colombia: VAT, income tax, company tax, capital gains
19%
Colombia charges 19% VAT on most goods and services. The rate is verified against Funcion Publica, Gestor Normativo (Estatuto Tributario, administered by DIAN) on 22 September 2026; the top personal income-tax rate is 39% (2026 tax year, DIAN / Estatuto Tributario (Normograma DIAN)), and the headline company tax rate is 35% (OECD Corporate Tax Statistics).
VAT in Colombia
Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 19%
- Local name
- VAT — Value Added Tax
- Type
- VAT
- Reduced rates
- 5%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Funcion Publica, Gestor Normativo (Estatuto Tributario, administered by DIAN)
- Current rate since
- 1 January 2000
Income tax in Colombia
The top personal income-tax band is 39% for the 2026 tax year.
Company tax in Colombia
The headline corporate income tax rate is 35%. In effect since 1 January 2026.
Indicative only: confirm with Colombia's national tax authority. OECD-only (latest OECD year 2025): 35%; OECD's small-business series also shows 35%, i.e. no reduced rate recorded. 2026 not yet in OECD data for Colombia. | Cross-check: OECD 2025: central statutory CIT 35%, combined (central+sub-central) 35%; central rate excluding surtax 35%; small-business combined 35%
Capital gains tax in Colombia
- Shares
- Gains on shares listed on a Colombian stock exchange are not income nor occasional gain (exempt) where the same beneficial owner sells no more than 3% of the company's outstanding shares in the tax year (ET art. 36-1, as amended by Ley 2277/2022). Otherwise: shares held as fixed assets >= 2 years -> ganancia ocasional at a flat 15% (ET arts. 300, 314); held < 2 years -> ordinary income (renta liquida) at progressive rates
- Property
- Real estate held as a fixed asset >= 2 years: ganancia ocasional at a flat 15% (ET arts. 300, 314; rate raised from 10% by Ley 2277/2022). Held < 2 years: ordinary income at progressive rates
- Holding period
- 2 years: >= 2 years = occasional gain (15%); < 2 years = ordinary income
Did you know? Colombia tax facts
Colombia ran national VAT-free days: on eight scattered dates between 2020 and 2022, clothes, appliances, toys and school and sports gear could be bought with no VAT at all.
Three days fell in 2020, three in 2021 and two in 2022, introduced by Decree 682 of 2020 to revive spending after the pandemic. Central bank research found the exempt goods did sell better than non-exempt ones, but that the effect was transitory — shoppers largely brought purchases forward rather than buying more overall.
Source: Banco de la República — VAT exemption days in Colombia: How did household consumption respond? ↗Colombia writes its tax thresholds in 'UVT' — a tax value unit updated at least once a year — so the law never needs rewriting for inflation; it also skims 0.4% off every financial transaction.
Wikipedia: the UVT value 'is updated at least every year' (33,156 pesos in 2018); 'A 0.4% tax rate is imposed on all financial transactions'; a patrimony tax 'requires the annual payment of 1% of the total patrimony' above a set threshold.
Source: Wikipedia — Taxation in Colombia · checked 10 October 2026 ↗
More stories, for every country that has one, on the tax facts page.
Ask your AI assistant about tax in Colombia
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the VAT rate in Colombia, and what is the source?”
- “Estimate income tax in Colombia on COP 60,000 for 2026.”
- “What is the company tax rate in Colombia and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Colombia, answered
Questions about tax in Colombia
- What is the VAT rate in Colombia?
- The standard VAT (Value Added Tax) rate in Colombia is 19%, verified against Funcion Publica, Gestor Normativo (Estatuto Tributario, administered by DIAN) on 22 September 2026. A reduced rate of 5% applies to some categories. Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Colombia?
- The top personal income-tax band in Colombia is 39% for the 2026 tax year, verified against DIAN / Estatuto Tributario (Normograma DIAN) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Colombia?
- The headline corporate income tax rate in Colombia is 35%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Colombia's national tax authority. OECD-only (latest OECD year 2025): 35%; OECD's small-business series also shows 35%, i.e. no reduced rate recorded. 2026 not yet in OECD data for Colombia. | Cross-check: OECD 2025: central statutory CIT 35%, combined (central+sub-central) 35%; central rate excluding surtax 35%; small-business combined 35%
- How is capital gains tax charged in Colombia?
- In Colombia, the regime is mixed, verified against DIAN Normograma - Estatuto Tributario (compiled, current to 2026 amendments) on 6 October 2026. On shares: Gains on shares listed on a Colombian stock exchange are not income nor occasional gain (exempt) where the same beneficial owner sells no more than 3% of the company's outstanding shares in the tax year (ET art. 36-1, as amended by Ley 2277/2022). Otherwise: shares held as fixed assets >= 2 years -> ganancia ocasional at a flat 15% (ET arts. 300, 314); held < 2 years -> ordinary income (renta liquida) at progressive rates Holding period: 2 years: >= 2 years = occasional gain (15%); < 2 years = ordinary income
- Can an AI assistant look up tax rates for Colombia?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the VAT rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Funcion Publica, Gestor Normativo (Estatuto Tributario, administered by DIAN)
- DIAN / Estatuto Tributario (Normograma DIAN)
- OECD Corporate Tax Statistics
- Banco de la República — VAT exemption days in Colombia: How did household consumption respond?
- Wikipedia — Taxation in Colombia
Last checked 10 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
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