Countries › Colombia › Guide › 11. Real estate and land › Wealth tax on Colombian property held by non residents and foreign companies: who pays, the 72,000 UVT threshold, rates of 0.5 to 1.5 percent in 2026 and 1 percent maximum from 2027

Wealth tax on Colombian property held by non residents and foreign companies: who pays, the 72,000 UVT threshold, rates of 0.5 to 1.5 percent in 2026 and 1 percent maximum from 2027

Last verified: 2026-10-27 · Status: Changing

Colombia's permanent wealth tax reaches non resident individuals on assets they hold in Colombia, and foreign companies that do not file Colombian income tax but own Colombian real estate, yachts, art or mining rights. It applies when net wealth on 1 January is 72,000 UVT or more, about COP 3,771 million in 2026, at marginal rates of 0.5, 1 and 1.5 percent; the 1.5 percent band is temporary for 2023 to 2026 and from 2027 the top rate is 1 percent. Holding property through a Colombian company changes who is taxed.

USD figures use the TRM of COP 3,157.94 per US dollar valid on 27 October 2026, certified by the Superintendencia Financiera and published on the national open data portal (datos.gov.co). UVT amounts use the 2026 UVT of COP 52,374 (DIAN Resolución 000238 de 2025) and minimum wage amounts use the 2026 monthly minimum wage of COP 1,750,905 (Decreto 1469 de 2025). Conversions are for orientation only.

Key facts

Wealth tax threshold, net wealth on 1 January (COP 3,770,928,000 in 2026)	72000 UVTEstatuto Tributario art. 294-3, as of 2026-10-27 · in force
Wealth tax top marginal rate, 2023 to 2026	1.5 %Estatuto Tributario art. 296-3, as of 2026-10-27 · in force
Wealth tax top marginal rate from 2027	1 %Estatuto Tributario art. 296-3 par., as of 2026-10-27 · in force
Exclusion for the value of the home where an individual lives	12000 UVTEstatuto Tributario art. 295-3, as of 2026-10-27 · in force
Foreign non filing entities owning Colombian real estate are wealth taxpayers	Yes textEstatuto Tributario art. 292-3 num. 5, as of 2026-10-27 · in force

The rule

1. The wealth tax applies to resident individuals, to non resident individuals on wealth held directly in Colombia or through a permanent establishment, to estates of non residents, and to foreign companies or entities that do not file Colombian income tax and hold Colombian assets other than shares, receivables and portfolio investments, such as real estate, yachts, boats, works of art, aircraft or mining or oil rights. Foreign entities that lease assets to Colombian residents under financial leases are not taxed. The exclusions for shares, receivables and portfolio investment require compliance with the FX regime.Estatuto Tributario, art. 292-3 added by Ley 2277 de 2022 art. 35, Art. 292-3 num. 1 to 5 and par. 1, 2022-12-13 official text · verified 2026-10-27

2. The tax arises from holding, on 1 January of each year, net wealth (gross assets less debts) of 72,000 UVT or more, and accrues on that date. For individuals, the first 12,000 UVT of the value of the home where the person actually lives most of the time is excluded; holiday or second homes do not qualify.
Cost to do it: 72,000 UVT is COP 3,770,928,000 (about US$1,194,110) in 2026; 12,000 UVT is COP 628,488,000 (about US$199,018).Estatuto Tributario, art. 294-3, 295-3 and 297-3 added by Ley 2277 de 2022 art. 36, 37 and 39, Art. 294-3 inc. 1, 295-3 inc. 2 and 297-3, 2022-12-13 official text · verified 2026-10-27

3. Marginal rates: 0 percent up to 72,000 UVT; 0.5 percent from 72,000 to 122,000 UVT; 1 percent from 122,000 to 239,000 UVT plus 250 UVT; and 1.5 percent above 239,000 UVT plus 1,420 UVT. The 1.5 percent band applies only for 2023 to 2026; from 2027 the table ends with 1 percent above 122,000 UVT plus 250 UVT.
Example: Net Colombian wealth of COP 5,000,000,000 on 1 January 2026 (95,467 UVT) pays about COP 6,145,360; COP 15,000,000,000 (286,402 UVT) pays about COP 111,610,290. / About US$1,946 on about US$1,583,311, and about US$35,343 on about US$4,749,932.Estatuto Tributario, art. 296-3 added by Ley 2277 de 2022 art. 38, Art. 296-3 and par., 2022-12-13 official text · verified 2026-10-27 · changed: From 2027 the temporary 1.5 percent top band ends and the top marginal rate becomes 1 percent (art. 296-3 par.).

4. For 2026 only, emergency decrees added Colombian companies and permanent establishments, including branches of foreign entities, as wealth taxpayers with a 200,000 UVT threshold, measured on 1 March 2026 for companies and 31 March 2026 for branches, at 0.5 percent or 1.6 percent for some financial and extractive sectors, as shown in the DIAN compiled text. These rules were issued under the 2026 economic emergency and are subject to automatic review by the Constitutional Court; check their status before relying on them.Estatuto Tributario art. 292-3 num. 6 (Decreto Legislativo 240 de 2026 art. 15), 294-3 (Decreto Legislativo 173 de 2026 art. 2 and Decreto Legislativo 240 de 2026 art. 16), 296-3 par. transitorio (Decreto Legislativo 173 de 2026 art. 3), Art. 292-3 num. 6, 294-3 and 296-3, 2026-02-24 official text · verified 2026-10-27 · changed: 2026 emergency decrees (Decreto Legislativo 173 de 24 February 2026 and 240 de 12 March 2026) temporarily extended the wealth tax to companies and branches for 2026.

5. Declaration, payment, administration and control follow the general wealth tax procedure rules of the Estatuto Tributario.Estatuto Tributario, art. 298-8 as amended by Ley 2277 de 2022 art. 41, Art. 298-8, 2022-12-13 official text · verified 2026-10-27

Net wealth (UVT)	Net wealth (COP 2026)	Marginal rate 2026	Marginal rate from 2027
0 to 72,000	0 to 3,770,928,000	0%	0%
72,000 to 122,000	3,770,928,000 to 6,389,628,000	0.5%	0.5%
122,000 to 239,000	6,389,628,000 to 12,517,386,000	1.0% plus 250 UVT	1.0% plus 250 UVT
Above 239,000	Above 12,517,386,000	1.5% plus 1,420 UVT	1.0% (table continues from 122,000)

Wealth tax table (Estatuto Tributario art. 296-3), with 2026 COP values at UVT COP 52,374

Worked example

A Delaware company that does not file in Colombia owns a beach house in Santa Marta and a Bogotá apartment worth COP 5,000,000,000 (about US$1,583,311) in total, with no debts. As a foreign non filing entity holding Colombian real estate it is a wealth taxpayer (Estatuto Tributario art. 292-3 num. 5). Its net wealth of about 95,467 UVT on 1 January 2026 is above 72,000 UVT, so the tax is 0.5 percent of the excess, about COP 6,145,360 (about US$1,946) (art. 294-3 and 296-3). With COP 15,000,000,000 (about US$4,749,932) of property the 2026 tax would be about COP 111,610,290 (about US$35,343); at 2026 UVT values the post 2027 table would give about COP 99,197,220 (about US$31,412).

Step by step

1. Value Colombian assets less debts at 1 January each year under the income tax valuation rules (Estatuto Tributario art. 295-3).
2. Compare with 72,000 UVT for that year (art. 294-3).
3. If the owner is a foreign entity, check whether it files Colombian income tax and whether the asset is real estate or another listed asset (art. 292-3 num. 5).
4. File and pay on the DIAN calendar for the wealth tax; see start/tax-and-compliance-calendar.

Common traps

Thinking only residents pay: non residents are taxed on Colombian wealth and foreign non filing entities on Colombian real estate (art. 292-3 num. 2 and 5).
Claiming the 12,000 UVT home exclusion for a holiday home: it applies only to the home where the person actually lives most of the time (art. 295-3).
Assuming 2026 rates continue: the 1.5 percent band ends after 2026 (art. 296-3 par.).
Missing the FX compliance condition for share and portfolio exclusions (art. 292-3 par. 1).

Sources

← Selling property in Colombia: capital gains at 15 percent after two years, ordinary income before, cost basis and adjustments, the 1 percent notary withholding, company buyer withholding and the one month return for foreign investorsRural land in Colombia: the Unidad Agrícola Familiar, limits on former public land (baldíos), the ban on splitting below the UAF, restrictions on agrarian reform parcels and ZIDRES leases of State land for agribusiness →