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.

How it's classified

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

Tax rate

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

Social contributions

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

Registration / regime

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

Crypto payouts

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

Sources

taxsummaries.pwc.com

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.

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