'%3e%3cpath%20fill='%23d80027'%20d='m0%20384%20255.8-29.7L512%20384v128H0z'/%3e%3cpath%20fill='%230052b4'%20d='m0%20256%20259.5-31L512%20256v128H0z'/%3e%3cpath%20fill='%23ffda44'%20d='M0%200h512v256H0z'/%3e%3c/g%3e%3c/svg%3e)
Dividend tax in Colombia 2026
Since 2023 dividends ride the ordinary 0-39% scale, but a 19% tax credit on dividend income above 1,090 tax value units (UVT) pulls the effective burden back down.
The company's own tax history matters: dividends from profits never taxed at company level suffer the 35% corporate rate first, and only the remainder reaches you.
At a glance
- top rate
- 0-39% scale with a 19% credit above 1,090 UVT
- entry band
- 0% withholding up to 1,090 UVT of dividends
- tax year basis
- Calendar year
- filing deadline
- August-October with the annual return
- residency basis
- Residents: Colombian and foreign dividends
- regime flag
- Foreign dividends taxed at the 35% corporate rate
Rates
How dividends are taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0-39% scale, 19% credit over 1,090 UVT | Gross dividends | Residents — dividends from profits already taxed at company level (15% withholding over 1,090 UVT on payment) |
| 35% + scale | Gross, then the remainder | Dividends from profits not taxed at company level |
| 35% | Gross dividend | Foreign-company dividends received by residents |
| 20% withholding | Gross dividend | Non-resident individuals (35% corporate layer first where profits were untaxed) |
Thresholds & allowances
- Withholding-free band1,090 UVT (≈ COP 57 million)
15% is withheld only on the excess when the dividend is paid
Residency
Residency trigger
Resident individuals fold dividends into their return; the paying company withholds on account. The 19% credit only attaches to dividend income above the 1,090-unit line.
Non-resident treatment
Non-residents see a final 20% withheld; treaty rates override, and rulings put the total treaty burden around 15% of the gross dividend in cases like the United Kingdom treaty.
Notes
- No deductions are allowed inside the dividend schedule — the 19% credit is the relief mechanism.
- Distributions from Colombian holding-company-regime entities to non-residents count as foreign income and escape the withholding, unless the recipient sits in a listed low-tax jurisdiction.
- Interest works differently: it belongs to the general schedule at scale rates, with an inflation slice (about 51% for 2024) excluded for non-bookkeeping individuals.
FAQ
How are dividends taxed in Colombia?
On the ordinary 0-39% scale with a 19% tax credit for dividend income above 1,090 tax value units — and 15% is withheld above that line when the dividend is paid.
What do non-residents pay on Colombian dividends?
A final 20% withholding — plus the 35% corporate layer first if the profits were never taxed at company level; treaties can cap the total lower.
Figures: tax year 2026, compiled from public sources. Not tax advice.