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Crypto tax in Colombia 2026
Colombia slots crypto into its general rules as an intangible asset — hold 2 years and a sale pays the flat 15% capital-gains rate, sell sooner and the gain is ordinary income at up to 39%.
Enforcement is tightening: from the 2026 tax year, exchanges and service providers must report user and transaction data to the tax authority.
At a glance
- top rate
- 0-39% (holds under 2 years; habitual trading)
- entry band
- 15% flat after a 2-year hold
- tax year basis
- Calendar year
- filing deadline
- August-October with the annual return
- residency basis
- Residents: worldwide crypto; holdings count for the wealth tax and foreign-assets return
- regime flag
- Exchange reporting to the tax authority from tax year 2026
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net gain | Disposals of crypto held 2 years or more — the fixed-asset capital-gains route |
| 0-39% | Net gain | Disposals within 2 years, and frequent trading |
| 0-39% | Market value received | Mining, staking rewards and crypto earned as payment |
Thresholds & allowances
- General zero band1,090 tax value units (UVT), ≈ COP 57 million
Scale-taxed crypto income benefits from the ordinary tax-free band; the 15% route has no threshold
Residency
Residency trigger
Residents owe Colombian tax on crypto gains wherever the platform sits, and holdings belong in the annual wealth declaration and the foreign-assets return.
Non-resident treatment
Non-residents are touched only on Colombian-source crypto income, under the general non-resident rules.
Notes
- The intangible-asset classification dates from 2018 tax-authority doctrine — there is no dedicated crypto statute, so the 2-year fixed-asset test does the work.
- Crypto-to-crypto swaps are disposals; gains are measured against the peso cost of what you gave up.
- Undeclared holdings are risky: crypto counts toward the wealth tax above 72,000 tax value units, and omission penalties run 5-20% of unreported amounts.
- Reporting by exchanges under the 2025 resolution gives the authority transaction-level data from 2026 onwards.
FAQ
How is crypto taxed in Colombia?
As an intangible asset: 15% flat on gains after a 2-year hold, or ordinary rates up to 39% for quicker sales, trading, mining and staking.
Do I have to declare crypto in Colombia?
Yes — gains go in the annual return, holdings count toward the wealth tax above 72,000 tax value units, and exchanges report your transactions from 2026.
Figures: tax year 2026, compiled from public sources. Not tax advice.