Colombia Fiscal Policy

Key Facts

—Who pays now. Colombian tax residents with worldwide net worth above the threshold, plus nonresidents holding Colombian-situs assets.

—The 2026 threshold. Net worth must exceed 72,000 UVT, roughly COP 3.77 billion (about US$960,000 at recent rates).

—Residency trigger. Foreigners become Colombian tax residents after spending more than 183 days in any rolling 365-day period.