Americas · COP
Colombia
Reviewed 2026-06-21
Top income tax
39%
Self-employed SS
Yes
VAT
19%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
56
/ 100
Tax efficiency23
Ease to enter84
Ease to exit81
Cost of living92
Internet30
English25
Colombia taxes fiscal residents on their worldwide income at progressive rates up to 39 percent, and you become a resident after 183 days of presence within any 365-day window. There are no local income taxes, but social security is mandatory for the self-employed and the country has a wealth tax, a 15 percent capital gains rate, and CFC rules on foreign passive income. A dedicated digital nomad visa exists requiring about three times the minimum wage in monthly income, and the cost of living is low while English proficiency and average internet speeds are moderate.
Personal income tax
Income tax structureProgressive
Top income tax rate39%
Entry income tax rate0%
Top rate threshold$405,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate8%
Employer SS rate20.5%
Indirect & other taxes
VAT standard rate19%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Inheritance top rate15%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate35%
WHT on dividends20%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,300
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index30
Internet speed135 Mbps
English proficiencyLow
Civil liberties63
Sources
- PwC Worldwide Tax Summaries — Colombia Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Colombia Individual Residence (183-day rule)
- PwC Worldwide Tax Summaries — Colombia Individual Other taxes (VAT, social security, wealth, capital gains)
- PwC Worldwide Tax Summaries — Colombia Corporate Taxes on corporate income (35% CIT) and Group taxation (ECE/CFC)
- Ministerio de Relaciones Exteriores (Cancilleria) — Visa V Nomadas Digitales
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.