---
name: co-tax-overview
description: "Source-cited draft: tax overview for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/co-tax-overview"
  jurisdiction: "CO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Colombia Tax Overview

## Colombian tax system at a glance

- **National tax authority** — Dirección de Impuestos y Aduanas Nacionales (DIAN)  _(Estatuto Tributario Nacional (Decreto 624 de 1989), https://taxsummaries.pwc.com/colombia)_
- **Tax year** — Calendar year (1 January to 31 December)  _(Estatuto Tributario Nacional, https://taxsummaries.pwc.com/colombia)_
- **Currency** — Colombian peso (COP)  _(Estatuto Tributario Nacional)_
- **Tax value unit (UVT) for 2025** — 49,799 COP  _(DIAN Resolución No. 000193 de 4 de diciembre de 2024, https://orbitax.com/news/country/article/Colombia-Sets-Tax-Value-Unit-f-57574)_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents taxed on Colombian-source income only  _(Estatuto Tributario Nacional, https://taxsummaries.pwc.com/colombia/individual/taxes-on-personal-income)_
- **Top personal income tax rate (residents)** — 39% %  _(Estatuto Tributario Nacional, art. 241, https://taxsummaries.pwc.com/colombia/individual/taxes-on-personal-income)_
- **General corporate income tax rate** — 35% %  _(Estatuto Tributario Nacional, art. 240 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income)_
- **Does Colombia have VAT?** — Yes — IVA (Impuesto sobre las Ventas), standard rate 19% %  _(Estatuto Tributario Nacional, art. 468, https://taxsummaries.pwc.com/colombia/corporate/other-taxes)_
- **Minimum effective tax rate (METR) for resident corporations** — 15% (Applies from FY 2023 onward) %  _(Ley 2277 de 2022 (Reforma Tributaria); Estatuto Tributario art. 240 parágrafo 6, https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income)_
- **Annual income tax return (Declaración de Renta)** — Filed electronically with DIAN; deadlines run mid-year by NIT last digit (individuals typically Aug–Oct; companies typically Apr–May) ((approx — confirm exact calendar in DIAN annual deadline decree))  _(DIAN annual tax deadline decree (Decreto de plazos tributarios), https://medellinguru.com/income-taxes/)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `co-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/co-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.