Colombia Wealth & Property Tax
Detailed wealth & property tax rates and rules for Colombia in 2026.
Wealth Tax
Colombia imposes a permanent wealth tax (Impuesto al Patrimonio) on individuals and entities with net worth exceeding 72,000 UVT (approximately COP 3.3 billion). Rates are progressive: 0.5% on net worth between 72,000 and 122,000 UVT, 1.0% between 122,000 and 239,000 UVT, and 1.5% above 239,000 UVT. This tax was made permanent by the 2022 tax reform (previously it was temporary). Non-resident individuals are subject to the tax only on Colombian-source assets.
Wealth Tax Rate
1.5%
Inheritance / Estate Tax
Inheritances and gifts in Colombia are taxed under the capital gains (ganancias ocasionales) regime. Inheritances are tax-exempt up to the first 7,700 UVT (approximately COP 354 million per heir). Above the exempt threshold, the rate is 15% on amounts up to 13,000 UVT and 20% on amounts exceeding 13,000 UVT. Inheritances between spouses and direct-line relatives benefit from additional exemptions. The primary residence of the deceased receives favorable treatment.
Top Rate
20%
Property Tax
Property taxes (Impuesto Predial) in Colombia are levied by municipal governments and range from 0.3% to 3.3% of the cadastral value, depending on the municipality and property type. Bogotá, for example, applies rates from 0.4% to 3.3%. Rural properties generally have lower rates than urban properties. Property valuations (cadastral values) are typically below market value. A property registration tax of 0.5-1% also applies on real estate transactions.
How Colombia Wealth Tax compares
Colombia taxes net wealth. 12 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
