🇨🇴 Colombia · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Taxes are administered by the tax and customs authority (DIAN). Companies pay corporate income tax, and VAT (IVA) applies to most goods and services.
- The general corporate income tax rate is 35%.
- The standard VAT (IVA) rate is 19%.
- Electronic invoicing and online filing are handled through DIAN.
Official authorities
- DIAN
Tax and customs authority.
Official-information aggregation, not legal advice. Always verify on the authority's own site.