[{"data":1,"prerenderedAt":772},["ShallowReactive",2],{"page-seo-\u002Fcountry\u002Fcolombia\u002Fcrypto-tax":3,"all-country-compare-pairs":146},{"page":4,"parsedFilters":44},{"id":5,"title":6,"bestFor":7,"body":13,"country":36,"countryFacts":37,"countrySlug":43,"description":19,"excerpt":44,"extension":45,"faqs":46,"flag":56,"heroImage":44,"howItWorks":57,"lastUpdated":61,"meta":62,"metaDescription":63,"metaTitle":64,"navigation":65,"otherTaxes":66,"pageType":95,"path":96,"relatedFormations":97,"relatedGuides":98,"seo":99,"stem":100,"summaryCards":101,"taxBracketSections":118,"taxBrackets":119,"taxRates":120,"taxSlug":137,"taxType":138,"visas":139,"watchOut":140,"__hash__":145},"taxes\u002Fcountry\u002Fcolombia\u002Fcrypto-tax.md","Crypto tax in Colombia",[8,9,10,11,12],"Long-term holders","Active traders","Freelancers paid in crypto","Expats","Miners",{"type":14,"value":15,"toc":32},"minimark",[16,20,23,26,29],[17,18,19],"p",{},"Colombia taxes crypto through general doctrine sharpened by 2026 rulings. 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Filing duties, penalty bases, and exempt minima all scale with the tax-value unit, so prior-year peso figures mislead systematically. Confirm current UVT values before testing any threshold, model penalties in UVT terms, and diary annual updates as a compliance routine.",[17,30,31],{},"Foreign-platform activity adds disclosure layers. Overseas exchange balances enter foreign-asset reporting beside domestic gain computation, with CARF cooperation extending visibility. List foreign venues annually, reconcile offshore histories to filed gains, and treat cross-border data matching as certain rather than possible.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Colombia",{"region":38,"currency":39,"taxTreaties":40,"euBlacklist":41,"fatfStatus":42},"South America","COP","13 bilateral in force plus CAN rules","No","Compliant","colombia",null,"md",[47,50,53],{"question":48,"answer":49},"How is crypto taxed in Colombia?","As intangibles: under-two-year disposals enter ordinary income up to 39%, while two-year-plus holds take 15% ganancia ocasional. Swaps count as taxable permutas.",{"question":51,"answer":52},"Are crypto swaps taxed in Colombia?","Yes. DIAN treats token-to-token exchanges as permutas realising gains in pesos, on centralised and decentralised venues alike.",{"question":54,"answer":55},"Do I declare crypto I only hold?","Holdings enter yearly patrimony where thresholds trip, even with no disposals. Gains tax only on realisation, but disclosure runs annually.","🇨🇴",[58,59,60],"DIAN treats crypto-assets as intangibles under general statute rules: disposals held under two years enter ordinary income up to 39%, while two-year-plus fixed-asset holds take 15% ganancia ocasional.","Crypto-to-crypto swaps count as taxable permutas, staking and DeFi receipts need nature analysis, salary tokens arrive as in-kind pay, and wallet-to-wallet moves generally do not realise.","Holdings enter patrimony yearly, foreign-exchange coins follow currency-adjustment rules, and 2026 doctrine plus CARF cooperation extend platform visibility.","September 2026",{},"Colombia crypto tax guide for investors. 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