Colombia

Americas

Progressive income tax (up to 39%) through the cedular system, plus mandatory health/pension contributions as an independent worker. Confirm the exact cédula locally.

Classification

Resident income taxed via the cedular system (likely services/labour-category income), reported on Form 210.

Taux d'imposition

Progressive up to 39% (UVT-denominated brackets); effective rate depends on the cédula and deductions.

Cotisations sociales

Independent workers generally must contribute to health + pension on a base (typically 40% of income) — significant.

Immatriculation / régime

Annual income return (declaración de renta) on Form 210 via DIAN. The simplified Régimen Simple mainly targets business activity.

Payouts en crypto

USDC is income at COP value on receipt; crypto is a reportable asset. DIAN is tightening crypto enforcement from 2026.

Sources

taxsummaries.pwc.com

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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