COLOMBIAN TAX REGIME

Legal Guide Index

• Chapter 1: Protection to foreign investment
• Chapter 2: Foreign exchange and international investment regime
• Chapter 3: Corporate regulations
• Chapter 4: Foreign trade and customs
• Chapter 5: Labor regime
• Chapter 6: Colombian immigration regime
• Chapter 7: Colombian tax regime
• Chapter 8: Environmental regime
• Chapter 9: Energy market
• Chapter 10: Intellectual property
• Chapter 11: Real estate
• Chapter 12: Government procurement
• Chapter 13: Accounting regulation for companies

The Colombian tax system is composed of different taxes, where at the national level the Income Tax, both for corporations and individuals, VAT, GMF, among others, stand out.

At the territorial level (departmental and municipal), there are multiple taxes that may vary according to the region, in some elements such as the rate, of which the ICA, the real estate tax (property tax), and some others that affect certain sectors such as the consumption of alcohol and tobacco, or state contracting, stand out.  Below you will find the main aspects of this regime to be taken into account when considering investments in Colombia.