How wealth tax works in Colombia
Colombia has a recurring net-wealth tax. The ordinary regime is triggered by net worth of at least 72,000 UVT on 1 January and generally covers resident individuals, estates and specified non-resident holders of Colombian assets.
For 2026, the ordinary marginal rates are 0% up to 72,000 UVT, 0.5% from 72,000 to 122,000 UVT, 1% from 122,000 to 239,000 UVT and 1.5% above 239,000 UVT. The 1.5% band is scheduled as temporary through 2026.
A separate temporary 2026 regime applies to qualifying income-tax-reporting legal entities and permanent establishments above 200,000 UVT. It generally uses 0.5%, with 1.6% for specified financial, insurance, securities and coal or oil extraction activities.
Wealth tax brackets in Colombia
| Bracket | Rate | Notes |
|---|---|---|
| Up to 72,000 UVT | 0% | No ordinary wealth tax |
| More than 72,000 to 122,000 UVT | 0.5% | Base less 72,000 UVT |
| More than 122,000 to 239,000 UVT | 1% | Plus 250 UVT |
| More than 239,000 UVT | 1.5% | Plus 1,420 UVT in 2026 |
Tax rates at a glance
- Up to 72,000 UVT
- 0%Ordinary regime
- More than 72,000 to 122,000 UVT
- 0.5%
- More than 122,000 to 239,000 UVT
- 1%
- More than 239,000 UVT
- 1.5%
- Qualifying legal entities in 2026
- 0.5%
- Specified financial and extractive entities in 2026
- 1.6%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsHigh-net-worth familiesFamily officesProperty ownersCross-border groups
Watch out for
- Net worth is measured as gross assets less qualifying debts, and the valuation rules matter. A person's main home can receive a 12,000 UVT exclusion, but second homes and recreational property do not receive that same treatment.
- Foreign assets can be relevant for residents, while non-residents are generally exposed to Colombian assets and certain permanent-establishment or indirect-holding rules.
- The temporary company regime is not the same as the ordinary individual wealth tax. It has different taxpayers, dates, thresholds, exclusions, deadlines and litigation risk.
- The earlier 2026 emergency measure that attempted a 40,000 UVT threshold for individuals was withdrawn after constitutional review. It should not be used as the current ordinary threshold.
Frequently asked questions
Does Colombia have a net wealth tax?
Yes. The ordinary regime generally starts at 72,000 UVT of net worth, with 2026 marginal rates from 0.5% to 1.5% above the threshold.
Are foreign assets included in Colombia's wealth tax?
They can be for Colombian residents, who generally calculate the tax on worldwide net worth. Non-residents are generally assessed on Colombian assets and specified Colombian permanent-establishment interests.
Do Colombian companies pay wealth tax in 2026?
Qualifying income-tax-reporting legal entities and permanent establishments are within a separate temporary 2026 regime above 200,000 UVT, generally at 0.5% or 1.6% for specified sectors.