Colombia Withholding tax rates
Colombia Withholding tax rates: no single figure applies. The 5 withholding taxes held run from 20% to 35%, cited to Estatuto Tributario: art. 245 (dividends to foreign entities and non-residents, 'será del veinte por ciento (20%)', as amended by Ley 2277 de 2022), art. 408 (20% general rate on interest/royalties/services, 15% on foreign credits of one year or more, 33% on management fees, general corporate rate for non-cooperative/low-tax jurisdictions), in force since 1 Jan 2023. Last checked against the official source on 10 Sep 2026.
Official source: Estatuto Tributario: art. 245 · Last checked 2026-09-10 · source fingerprint
The withholding taxes Colombia levies on payments abroad to non-resident persons and foreign entities - dividends, interest, royalties, services and management fees - under the Estatuto Tributario (ET, arts. 245 and 406-419), each at its domestic statutory rate before any tax-treaty relief. Administered by the DIAN.
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| Current value | 20–35% across 5 withholding taxes — no single rate |
|---|---|
| In force from | 2023-01-01 |
| Official source | Estatuto Tributario: art. 245 (dividends to foreign entities and non-residents, 'será del veinte por ciento (20%)', as amended by Ley 2277 de 2022), art. 408 (20% general rate on interest/royalties/services, 15% on foreign credits of one year or more, 33% on management fees, general corporate rate for non-cooperative/low-tax jurisdictions) |
| Last verified | 2026-09-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Statutory wording quoted from full-text mirrors of the Estatuto Tributario (contadia.com, estatuto.co, leyes.co) because the official secretariasenado.gov.co full text refused connections at confirmation time; the quoted operative words are the codified text as amended by Ley 2277 de 2022, and multiple mirrors agree. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Colombia levies 20% on dividends, but interest splits 15%/20% by loan term, management fees bear 33%, and payments to non-cooperative or nil/low-tax jurisdictions jump to the full corporate rate (35%). A caller must name the payment type and read withholding_rates rather than expecting one number. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A Colombian tax treaty (or the CAN Decision 578 regime with Andean Community members) can reduce or reallocate any of them - commonly dividends to 0-15%, interest to 10%, royalties to 10%. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Withholding under arts. 406-419 is generally the non-resident's FINAL Colombian tax on that income (art. 592-593 relieve filing where all income was withheld at these rates). The series effective_from is 2023-01-01, when Ley 2277 de 2022 doubled the art. 245 dividend rate from 10% to 20% - the most recent change to these heads.
Get it programmatically
curl https://latamref.dev/v1/co/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/co/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/co/withholding-taxOther Colombia series: Banco de la República tasa de intervención · Statutory default interest (interés de mora) · IVA tarifa general · VAT registration threshold · Salario mínimo mensual legal vigente (SMMLV) · Public holidays (festivos) · CPI inflation (year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions · TRM
The same figure elsewhere: Costa Rica · Dominican Republic · Ecuador · El Salvador · Guatemala · all 22