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Withholding tax in Colombia 2026
Colombia's non-resident default is a 20% final withholding on most gross payments (administrative and management charges carry 33%) — covering employment income, service fees, royalties, interest, software and consulting, wherever the service was performed.
Payments to listed low-tax jurisdictions escalate to the 35% corporate rate, while short-visit professors enjoy a gentle 7%; salary withholding starts at 95 tax value units (UVT) a month.
At a glance
- top rate
- 35% (recipients in listed low-tax jurisdictions)
- entry band
- 5% on fixed-rate bond income for portfolio investors
- tax year basis
- Withheld per payment
- filing deadline
- Final for most income — no return needed if fully withheld
- residency basis
- Colombian-source payments to non-residents
- regime flag
- Digital sellers with 'significant economic presence': 10% withholding or a 3% return-filed tax
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 20% | Gross | Salaries of non-resident workers, fees, commissions, consulting, technical services, royalties, software and interest |
| 33% | Gross payment | Administrative and management payments abroad |
| 20% | Gross dividend | Dividends from company-taxed profits (35% corporate layer first where untaxed) |
| 10% | Gross payment | Capital gains — on account of the final 15% assessed by return |
| 7% | Gross fees | Visiting professors at approved institutions, stays under 4 months |
| 14% / 25% | Portfolio income | Foreign portfolio investors via local managers — 25% for listed low-tax jurisdictions; fixed-rate bond income at 5% |
| 35% | Gross | Payments of services, fees, interest or royalties to listed non-cooperative or low-tax jurisdictions |
Withholding residents meet (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% – 39% | Monthly pay above 95 UVT | Employment income — the monthly table mirrors the annual scale |
| 10% / 11% | Gross fees | Professional fees and commissions — 11% above 3,300 UVT of payments; 4% for listed cultural activities |
| 6% | Gross | General services for return-filing recipients |
| 2.5% / 3.5% | Gross | Purchases of goods; 3.5% on rent of property |
| 1% | Sale price | Disposals of fixed assets (not broker-traded shares); property deals at 1% up to 20,000 UVT for housing, 2.5% beyond |
Thresholds & allowances
- Employment withholding floor95 UVT per month
About COP 5 million monthly before any withholding applies
Residency
Residency trigger
Withholding is the backbone of collection: for many low-income residents the amounts withheld simply become the final tax, with no return required under the filing thresholds.
Non-resident treatment
Fully withheld non-residents need not file; those who must file pay 35% on net income, and foreign digital sellers with a significant economic presence can elect a 3% return-filed tax instead of the 10% withholding.
Notes
- The two employee-withholding procedures differ in timing, not tax: one recalculates monthly, the other fixes a rate each June and December.
- Withheld amounts credit against the final bill, and anyone can file voluntarily to claim deductions and recover excess withholding.
- Andean Community income (Bolivia, Ecuador, Peru) is generally taxed only at source under the regional agreement.
- Tax treaties override the domestic rates; excess withholding under a treaty is refundable on request.
FAQ
What withholding applies to non-residents in Colombia?
A flat 20% final tax on most gross payments — fees, salaries, royalties, interest and consulting — 33% on administrative and management charges, and 35% for listed low-tax jurisdictions.
When does salary withholding start in Colombia?
Above 95 tax value units of monthly pay — about COP 5 million in 2026 — using a monthly table that mirrors the annual 0-39% scale.
Figures: tax year 2026, compiled from public sources. Not tax advice.