Taxes · COL
Taxes in Colombia
Colombia taxes crypto capital gains for individuals at a preferential 15% rate if assets are held over two years, while shorter-term gains and crypto income such as mining rewards are taxed at ordinary progressive income tax rates up to 39%. DIAN has recognized crypto as an asset subject to declaration but detailed regulatory guidance remains limited. Individuals must declare crypto holdings and gains in their annual income tax return (declaracion de renta).
Income tax
Mining rewards, staking income, and crypto received as payment are treated as ordinary income subject to progressive income tax rates ranging from 0% to 39%, depending on total annual taxable income. Specific DIAN guidance on staking is limited.
VAT / GST
Exempt. The purchase or sale of cryptocurrencies by individuals is generally not subject to Colombian VAT (IVA). Crypto is not classified as a good or service triggering VAT obligations for individual holders.
Capital gains
Crypto disposals are treated as capital gains (ganancias ocasionales) taxed at a flat 15% rate for individuals. Assets held over 2 years may qualify for this preferential rate; shorter holding periods may be taxed as ordinary income at progressive rates up to 39%.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap