{"id":3099,"date":"2026-10-15T05:00:26","date_gmt":"2026-10-15T10:00:26","guid":{"rendered":"https:\/\/canonasociados.com\/en\/?p=3099"},"modified":"2026-10-15T05:00:48","modified_gmt":"2026-10-15T10:00:48","slug":"net-wealth-tax-colombia-2026","status":"publish","type":"post","link":"https:\/\/canonasociados.com\/en\/net-wealth-tax-colombia-2026\/","title":{"rendered":"Colombia net wealth tax 2026: who pays and how much"},"content":{"rendered":"\t\t
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\"Carlos
By Carlos Andr\u00e9s Ca\u00f1\u00f3n<\/a> \u00b7 Managing Partner<\/span>

Note:<\/b> This article was published on October 15, 2026 and reflects the regulations in force on that date. Rules can change; please speak with our team before making any decision.<\/p><\/div>\n

What the net wealth tax is in Colombia<\/b><\/h2>\n

It is a national tax on the ownership of wealth<\/b>, not on income. It is governed by articles 292-3 to 298-8 of the Colombian Tax Code<\/a> (Estatuto Tributario<\/i>, or ET) and, since Law 2277 of 2022, it is permanent for individuals. It accrues on January 1 of each year: what matters is your net equity (patrimonio l\u00edquido<\/i>, meaning gross assets minus debts) on that date, not the figure at the end of the previous year. The tax is also neither deductible nor creditable against income tax (art. 297-3 ET).<\/p>\n

Who must pay the 2026 net wealth tax<\/b><\/h2>\n

Individuals and undivided estates<\/b><\/h3>\n

Under article 292-3 of the ET, the taxpayers are individuals and undivided estates (sucesiones il\u00edquidas<\/i>) that are subject to income tax or to its substitute regimes. The tax arises when net equity on January 1 is equal to or greater than 72,000 UVT<\/b> (art. 294-3 ET). The UVT is the tax value unit that Colombia updates each year; for 2026 it was set at COP 52,374 by DIAN<\/a> Resolution 000238 of 2025, which puts the threshold at COP 3,770,928,000<\/b>.<\/p>\n

Non-residents and foreign entities<\/b><\/h3>\n

Individuals who are not Colombian tax residents are also taxpayers, on the wealth they hold in Colombia directly or through permanent establishments, as are the undivided estates of non-resident decedents. Foreign companies or entities that do not file income tax in Colombia are caught when they hold assets in the country other than shares, receivables or portfolio investments, such as real estate, yachts, works of art or aircraft, provided those investments comply with the foreign exchange regime.<\/p>\n

Legal entities: the one-off 2026 tax<\/b><\/h3>\n

The 2026 net wealth tax for legal entities<\/b> is different from the ordinary regime. It was created by Legislative Decree 0173 of 2026, issued under the state of emergency declared by Legislative Decree 0150 of 2026, and applies only to the 2026 tax year. Its main features were:<\/p>\n