Practice Area

Tax & Compliance in Colombia

Colombian tax registration, annual filings, double-taxation treaty guidance, crypto reporting, and DIAN compliance — for foreign nationals and foreign-owned businesses.

Colombian Tax for Foreign Nationals

Colombia taxes residents on worldwide income and non-residents on Colombian-source income only. You become a tax resident if you spend 183 or more days in Colombia during any 365-day period — and this triggers a full set of obligations including filing an annual income tax return (declaración de renta) and reporting foreign assets.

The Colombian tax authority, DIAN (Dirección de Impuestos y Aduanas Nacionales), has modernised significantly. Most filings are electronic, and the agency has information-sharing agreements with tax authorities in the US, EU, and other jurisdictions through CRS (Common Reporting Standard).

For foreign-owned businesses, Colombia has a corporate tax rate of 35% with various deductions available. Properly structuring your entity and understanding transfer pricing rules can meaningfully reduce your effective rate — but this requires specialist guidance.

  • Tax Residency Rules

    183-day threshold analysis, treaty tie-breaker provisions, and strategic residency planning. Colombia has double-taxation treaties with Spain, Switzerland, UK, Canada, Mexico, and others.

  • RUT Registration

    Registro Único Tributario — your Colombian tax ID. Required for nearly all legal and financial activities. We handle the DIAN registration process end-to-end.

  • Annual Filing Obligations

    Renta (income tax), IVA (value-added tax for businesses), retención en la fuente (withholding), and informacion exógena (third-party reporting) — all with specific deadlines based on your NIT.

  • Crypto & Digital Assets

    Colombia requires reporting of cryptocurrency holdings and income. Gains are treated as ordinary income. Our tax attorneys understand the reporting requirements for digital asset holders.

Services

What We Cover

Tax matters handled by qualified contadores and tax attorneys — not generalists.

RUT Registration

Complete DIAN registration for individuals and businesses. Includes NIT assignment, activity code classification, and electronic filing setup.

From $200

Annual Tax Returns

Preparation and filing of declaración de renta for individuals and businesses. Includes foreign asset reporting (activos en el exterior) and applicable treaty analysis.

From $350 per filing

Tax Residency Planning

Strategic analysis of your residency status, treaty benefits, and optimal structure for minimising double taxation. Coordination with your home-country tax advisor.

From $500

Business Tax Compliance

Monthly IVA filings, withholding tax (retención), payroll tax (aportes parafiscales), and annual corporate returns. Ongoing compliance management.

From $300/month

DIAN Audits & Disputes

Representation in DIAN audits, response to requerimientos (information requests), and administrative appeals for tax assessments or penalties.

From $800 per matter

Crypto Tax Reporting

Classification of digital asset transactions, gain/loss calculations, and proper reporting on Colombian tax returns. Guidance on exchange reporting requirements.

From $400

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