Colombia Capital Gains Tax
Detailed capital gains tax rates and rules for Colombia in 2026.
Capital gains in Colombia (ganancias ocasionales) are taxed at a flat rate of 15% for gains up to 13,000 UVT (approximately COP 598 million) and 20% for gains above that threshold. This includes gains from the sale of fixed assets held for two or more years, inheritances, lottery and gambling winnings (taxed at 20%), and gifts. Real property gains benefit from a presumptive minimum cost basis that is adjusted annually for inflation. Short-term gains (assets held less than 2 years) are generally taxed as ordinary income at progressive rates up to 39%.
Short-Term Rate
15%
Long-Term Rate
15%
Standard Rate
15%
Exemptions
- Sale of primary residence up to 7,500 UVT (approximately COP 345 million) is tax-exempt if proceeds are deposited in a regulated AFC account
- Shares listed on the Colombian stock exchange if the sale represents less than 10% of outstanding shares
- Certain assets held for more than 2 years may qualify for capital gains treatment rather than ordinary income
How Colombia Capital Gains compares
Colombia’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and South America’s regional average of 20.5%.
