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Capital gains tax in Colombia 2026
The 2-year clock decides everything: sell a fixed asset after 2 years of ownership and the gain pays a flat 15%; sell earlier and it climbs the 0-39% scale as ordinary income.
Home sellers shelter the first 5,000 tax value units (UVT) of gain — about COP 262 million — if the price flows through a special account toward a new home.
At a glance
- top rate
- 15% (2+ years); 0-39% under 2 years
- entry band
- 20% on lotteries and prizes
- tax year basis
- Assessed separately from other income
- filing deadline
- August-October with the annual return; 1% withheld at sale
- residency basis
- Residents: worldwide gains; non-residents 15% on Colombian gains
- regime flag
- Small listed-share sales are entirely tax-free
Rates
Capital gains by situation (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net gain | Fixed assets owned 2 years or more — property, shares, vehicles, business assets |
| 0-39% | Net gain | Assets sold within 2 years — ordinary income |
| 0% | — | Colombian-listed shares, where one holder sells no more than 3% of the company in the year |
| 20% | Gross | Lotteries, raffles and prizes |
| 15% | Net gain | Non-residents on Colombian assets (10% withheld on the gross payment, then reconciled) |
Thresholds & allowances
- Home-sale exemptionFirst 5,000 UVT of gain
Proceeds must run through a special bank account and fund a new home
- Cost-basis inflation adjustmentAnnual government percentages
Purchase costs of shares and property are indexed, shrinking the taxable gain
- Listed-share exemptionSales up to 3% of the company per year
Per beneficial owner; also covers qualifying exchange-traded and share-backed funds
Residency
Residency trigger
Residents owe the 15% (or scale rates under 2 years) on gains worldwide; each disposal is assessed separately from ordinary income.
Non-resident treatment
Non-residents pay 15% on Colombian gains; the 10% withheld at payment is not final, so a return follows.
Notes
- A 1% withholding applies when individuals sell fixed assets, except shares sold through brokers; property deals also face notary-level withholding of 1% up to 20,000 tax value units for housing and 2.5% beyond or for other uses.
- Transfers of property above 20,000 tax value units carry a stamp duty with 3 marginal steps of 0%, 1.5% and 3%.
- Unlisted-share sales are policed: the taxable price is presumed to be at least book value plus 30%.
- Losses in one income schedule only offset income of that same schedule.
FAQ
What is Colombia's capital gains tax rate?
A flat 15% on gains from assets held 2 years or more; sell within 2 years and the gain is ordinary income at up to 39%.
Is selling my home taxed in Colombia?
The first 5,000 tax value units of gain (≈ COP 262 million) are exempt if the money moves through a special account into a new home; the rest pays 15% after 2 years of ownership.
Figures: tax year 2026, compiled from public sources. Not tax advice.