These are taxes collected by the central government and applied throughout Colombia. These taxes finance the national budget and tax the income of individuals and companies, as well as the consumption of goods and services. Some of the most relevant in this category are:
Income tax
Natural Persons : This tax taxes the income of individuals, taking into account certain limits that allow identifying whether the taxpayer is required to file an income tax return or not.
Legal Entities : Applies to the net profits of companies. According to Article 10 of Law 2277 of 2022, the standard rate of this tax for national companies and foreign legal entities in Colombia is 35%.
Value Added Tax (VAT)
This is a national tax levied on the sale of goods and services. The general rate is 19%, although there are reduced rates and exemptions for certain products and services.
Stamp Duty in Colombia
It is also part of the group of taxes in Colombia and is applied to certain acts, documents and contracts that require its stamp to be legally valid.
Documents subject to this tax include public deeds, lease contracts and other legal or administrative acts.
Special contributions
These are tax obligations imposed on specific sectors of society as compensation for the execution of state activities of general interest, the funds of which are allocated for the common good.
For more information on what taxes are paid in number database Colombia , I recommend consulting the Tax Statute .
Departmental taxes
Departmental taxes in Colombia are managed by the departmental administrations. These taxes are essential to finance local services and projects, including regional infrastructure, education and economic development programs. Some of them are:
Consumption of beers, siphons, soft drinks and national mixes
This departmental tax taxes the sale and consumption of alcoholic beverages, cigarettes and tobacco in the region.
Registration tax for the sale of goods subject to registration
It applies to the registration of documents of sale of real estate and other documents subject to public registration.
Vehicle tax
This tax is levied on the ownership of motor vehicles registered in the department.
Municipal taxes
Municipal taxes are levied by local authorities and are intended to finance services and projects within each municipality. These taxes allow local administrations to manage their own resources and respond more efficiently to the needs of their citizens. Some of these taxes are:
Industry and Commerce (ICA)
The Industry and Commerce Tax (ICA) is a municipal tax that taxes commercial, industrial and service activities carried out within the municipality.
Predial
It is an annual tax charged to owners of real estate, whether homes, commercial premises or land.
National taxes
Departmental taxes
Municipal taxes
National taxes
These are taxes collected by the central government and applied throughout Colombia. These taxes finance the national budget and tax the income of individuals and companies, as well as the consumption of goods and services. Some of the most relevant in this category are:
Income tax
Natural Persons : This tax taxes the income of individuals, taking into account certain limits that allow identifying whether the taxpayer is required to file an income tax return or not.
Legal Entities : Applies to the net profits of companies. According to Article 10 of Law 2277 of 2022, the standard rate of this tax for national companies and foreign legal entities in Colombia is 35%.
Value Added Tax (VAT)
This is a national tax levied on the sale of goods and services. The general rate is 19%, although there are reduced rates and exemptions for certain products and services.
Stamp Duty in Colombia
It is also part of the group of taxes in Colombia and is applied to certain acts, documents and contracts that require its stamp to be legally valid.
Documents subject to this tax include public deeds, lease contracts and other legal or administrative acts.
Special contributions
These are tax obligations imposed on specific sectors of society as compensation for the execution of state activities of general interest, the funds of which are allocated for the common good.
For more information on what taxes are paid in Colombia , I recommend consulting the Tax Statute .
Departmental taxes
Departmental taxes in Colombia are managed by the departmental administrations. These taxes are essential to finance local services and projects, including regional infrastructure, education and economic development programs. Some of them are:
Consumption of beers, siphons, soft drinks and national mixes
This departmental tax taxes the sale and consumption of alcoholic beverages, cigarettes and tobacco in the region.
Registration tax for the sale of goods subject to registration
It applies to the registration of documents of sale of real estate and other documents subject to public registration.
Vehicle tax
This tax is levied on the ownership of motor vehicles registered in the department.
Municipal taxes
Municipal taxes are levied by local authorities and are intended to finance services and projects within each municipality. These taxes allow local administrations to manage their own resources and respond more efficiently to the needs of their citizens. Some of these taxes are:
Industry and Commerce (ICA)
The Industry and Commerce Tax (ICA) is a municipal tax that taxes commercial, industrial and service activities carried out within the municipality.
Predial
It is an annual tax charged to owners of real estate, whether homes, commercial premises or land.