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Colombia Tax Treaties
19 active treaty partners
Colombia maintains 19 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 5%. Interest rates range from 5% to 10% (median 10%). Pension withholding ranges from 0% to 15%.
Tax System Overview
Corporate Rate35%
Individual Range19-39%
Capital Gains15%
CurrencyCOP
Key Facts
Treaty Model BasisOECD
Treaty Network15 treaties
Fiscal YearJan 1 - Dec 31
CurrencyCOP
Rate Distribution
General Dividends at 5% or below0 of 19 treaties
Qualified Dividends at 5% or below19 of 19 treaties
Interest at 0%0 of 19 treaties
Official Sources
Tax AuthorityNational Tax and Customs Directorate (DIAN)
Treaty AuthorityNational Tax and Customs Directorate (DIAN)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇨🇦Canada | 15% / 5% | 10% | 15% | In force |
| 🇨🇱Chile | 15% / 5% | 5% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 10% | 0% | In force |
| 🇫🇷France | 15% / 5% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 10% | 0% | In force |
| 🇮🇳India | 10% / 5% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 5% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇲🇽Mexico | 10% / 0% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 0% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 10% | 0% | In force |
| 🇵🇱Poland | 15% / 5% | 10% | 0% | In force |
| 🇵🇹Portugal | 10% / 5% | 10% | 0% | In force |
| 🇰🇷South Korea | 10% / 5% | 10% | 0% | In force |
| 🇪🇸Spain | 10% / 0% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 10% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 10% | 0% | In force |