Colombia Withholding tax rates
Colombia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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.
Compare withholding tax rates across all 22 Latin American countries →
| Current value | structured — see the API |
|---|---|
| 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 | 2026-08-10 |
| 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