Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Latin America
Lucky Nomads World Index
62.80 / 100
Global rank
#138
Corporate tax
35%
Personal tax
39%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide income system for resident companies under Section 12-1 of the Colombian Tax Code. Residence triggered by Colombian incorporation, effective management in Colombia, or principal domicile in Colombia. Double tax relief through 14 income tax treaties currently in force (mostly OECD model) and through unilateral foreign tax credit. Branches taxed on worldwide profits attributable to Colombian operations since 2019.
Flat 35 percent rate on net taxable income for resident companies and Colombian permanent establishments of foreign entities (article 240 Estatuto Tributario). Financial institutions with annual income above 120,000 UVT face a 5 percent surcharge through fiscal year 2027 (effective rate 40 percent). Sector surcharges of 15 percent for oil and gas, 5 to 10 percent for coal mining, and 3 percent for hydroelectric power apply on top of the base rate.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Tax residency triggered by 183 days or more of physical presence (continuous or not) in any 365-day window. Residents taxed on worldwide income. Capital gains taxed at flat 15 percent for assets held more than 2 years. Wealth tax (impuesto al patrimonio) applies to net worth above 72,000 UVT (around in 2026, around USD 990,000) at progressive rates 0.5 to 1.5 percent through fiscal year 2026.
Progressive cedular system with rates from 0 to 39 percent under article 241 of the Estatuto Tributario. The 39 percent top marginal rate applies to taxable income above approximately 31,000 UVT per year (around in 2026). Labor income benefits from a 25 percent exemption capped at 790 UVT per month plus a 30 percent deduction. Non-residents are subject to a flat 35 percent on Colombian-source income.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Colombian tax regime applicable to national companies whose principal activity is the holding of equity in two or more Colombian or foreign entities…
Corporate tax regime for new investments equal to or greater than 30 million UVT (around USD 415 million at 2026 rates) generating at least 400…
Voluntary unified tax regime for small businesses and liberal professionals replacing income tax, ICA, and consumption tax with a single progressive…
Colombian free trade zone regime granting industrial users a preferential 20 percent corporate income tax rate (versus 35 percent standard) plus…
Voluntary unified tax regime for small businesses and liberal professionals replacing income tax, ICA, and consumption tax with a single progressive…
You either qualify for Colombia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Colombia. Saved on your device.
Not currently available
Available
Available
Colombia lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), work (self sponsored), retirement routes, family and dependant routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
9 programmes listed · 9 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Visa M Inversionista (Inmueble)
Visa M Inversionista (Inversión Extranjera Directa)
Founder, entrepreneur, or company-linked pathways for people building a business locally.
Visa M Socio o Propietario
Employer-linked permits and skilled employment passes for hired professionals.
Visa M Trabajador
Self-sponsored work or freelance routes where you qualify without a local employer.
Visa M Profesional Independiente
Retirement-age or pension-linked residence options.
Visa M Pensionado
Visa V Rentista
Spouse, dependant, and family reunion style permits.
Visa M Cónyuge de Nacional Colombiano
Remote work or digital nomad style permits.
Visa V Nómada Digital
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Colombia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Colombia lands, and opens the complete ranked shortlist across every scoring dimension.
Latin America
Lucky Nomads World Index
62.80 / 100
Global rank
#138
Corporate tax
35%
Personal tax
39%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide income system for resident companies under Section 12-1 of the Colombian Tax Code. Residence triggered by Colombian incorporation, effective management in Colombia, or principal domicile in Colombia. Double tax relief through 14 income tax treaties currently in force (mostly OECD model) and through unilateral foreign tax credit. Branches taxed on worldwide profits attributable to Colombian operations since 2019.
Flat 35 percent rate on net taxable income for resident companies and Colombian permanent establishments of foreign entities (article 240 Estatuto Tributario). Financial institutions with annual income above 120,000 UVT face a 5 percent surcharge through fiscal year 2027 (effective rate 40 percent). Sector surcharges of 15 percent for oil and gas, 5 to 10 percent for coal mining, and 3 percent for hydroelectric power apply on top of the base rate.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Tax residency triggered by 183 days or more of physical presence (continuous or not) in any 365-day window. Residents taxed on worldwide income. Capital gains taxed at flat 15 percent for assets held more than 2 years. Wealth tax (impuesto al patrimonio) applies to net worth above 72,000 UVT (around in 2026, around USD 990,000) at progressive rates 0.5 to 1.5 percent through fiscal year 2026.
Progressive cedular system with rates from 0 to 39 percent under article 241 of the Estatuto Tributario. The 39 percent top marginal rate applies to taxable income above approximately 31,000 UVT per year (around in 2026). Labor income benefits from a 25 percent exemption capped at 790 UVT per month plus a 30 percent deduction. Non-residents are subject to a flat 35 percent on Colombian-source income.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Colombian tax regime applicable to national companies whose principal activity is the holding of equity in two or more Colombian or foreign entities…
Corporate tax regime for new investments equal to or greater than 30 million UVT (around USD 415 million at 2026 rates) generating at least 400…
Voluntary unified tax regime for small businesses and liberal professionals replacing income tax, ICA, and consumption tax with a single progressive…
Colombian free trade zone regime granting industrial users a preferential 20 percent corporate income tax rate (versus 35 percent standard) plus…
Voluntary unified tax regime for small businesses and liberal professionals replacing income tax, ICA, and consumption tax with a single progressive…
You either qualify for Colombia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Colombia. Saved on your device.
Not currently available
Available
Available
Colombia lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), work (self sponsored), retirement routes, family and dependant routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
9 programmes listed · 9 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Visa M Inversionista (Inmueble)
Visa M Inversionista (Inversión Extranjera Directa)
Founder, entrepreneur, or company-linked pathways for people building a business locally.
Visa M Socio o Propietario
Employer-linked permits and skilled employment passes for hired professionals.
Visa M Trabajador
Self-sponsored work or freelance routes where you qualify without a local employer.
Visa M Profesional Independiente
Retirement-age or pension-linked residence options.
Visa M Pensionado
Visa V Rentista
Spouse, dependant, and family reunion style permits.
Visa M Cónyuge de Nacional Colombiano
Remote work or digital nomad style permits.
Visa V Nómada Digital
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Colombia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Colombia lands, and opens the complete ranked shortlist across every scoring dimension.