Guía Legal 2026 · Capítulo 07 de 7
7. TAX REGIME
Un marco tributario y aduanero claro fortalece la competitividad y facilita la inversión extranjera en Colombia.
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.
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En este capítulo
Contenido del Capítulo 07
7.1 Acuerdos Internacionales de Inversión (AII)
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Capítulo 01
1. FOREIGN INVESTMENT PROTECTION
Capítulo 02
2. EXCHANGE REGIME
Capítulo 03
3. CORPORATE AFFAIRS
Capítulo 04
4. FOREIGN TRADE
Capítulo 05
5. LABOR REGIME
Capítulo 06
6. IMMIGRATION REGIME
Capítulo 07
7. TAX REGIME
En video
Capítulo 07 explicado en 2 minutos
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