Colombia capital gains tax calculator

A gain on a fixed asset held two years or more is ganancia ocasional, taxed at the flat rate of article 314 of the Estatuto Tributario: 15% from tax year 2023, and 10% through tax year 2022. A gain on an asset held less than two years is ordinary income instead, and runs the progressive article 241 scale (0% to 39% from 2023) stacked on your other income.

Article 300 of the Estatuto Tributario makes the possession period the test: the asset must have formed part of the taxpayer's fixed assets for two years or more. Exactly two calendar years qualifies in this calculator's reading; one day short does not.

Yes. Under article 36-1 the gain is outside both renta and ganancia ocasional when the same beneficial owner sells no more than 3% of the issuer's outstanding shares on a Colombian stock exchange during the same tax year (10% through 2022). It is a volume and ownership test, not a holding-period test, and it does not reach unlisted shares or a foreign-listed fund.

Occasional losses net same-year occasional gains across every class, and the offset is capped at the gain. Article 311 states no carryforward, and the excess can never reduce ordinary income. Ordinary losses net only the same cédula and carry under the ordinary rule.

Colombia taxes a resident individual's gains inside the cedular income tax, one calendar year at a time. A fixed asset (activo fijo) held two years or more produces ganancia ocasional, taxed at the single rate of article 314 of the Estatuto Tributario: 10% for tax years 2021 and 2022 and 15% from tax year 2023, when article 33 of Law 2277 of 2022 raised the resident-individual rate. A fixed asset held less than two years produces renta ordinaria in the cedula general and runs the progressive article 241 schedule instead. DIAN's wording is that the asset must have been held "dos anos o mas". Sources: https://normograma.dian.gov.co/dian/compilacion/docs/estatuto_tributario.htm and https://normograma.dian.gov.co/dian/compilacion/docs/ley_2277_2022.htm

For tax year 2026 the ganancia ocasional rate on the gain is 15% of the gain. The taxable base is the gain (the sale price less the fiscal cost and the sale's own costs), never the gross proceeds: articles 302 and 303 of the Estatuto Tributario fix the fiscal cost, and the costs of the sale are deductible. Sources: https://normograma.dian.gov.co/dian/compilacion/docs/estatuto_tributario.htm and https://normograma.dian.gov.co/dian/compilacion/docs/ley_2277_2022.htm

Listed shares. Shares registered on a Colombian stock exchange and held as fixed assets for two years or more produce ganancia ocasional at 15%; held less than two years they produce ordinary income. Article 36-1 of the Estatuto Tributario adds a volume and ownership exemption: the gain of the same beneficial owner who sells no more than 3% of an issuer's outstanding shares on a Colombian exchange during the same tax year is neither renta nor ganancia ocasional. Law 2277 of 2022 cut the figure from 10% to 3% for tax year 2023 onwards; DIAN Concept 5272 of 2023 confirms the change and that the exemption covers both taxes. It is not a holding-period test, and the fiscal cost of the shares still follows articles 302 and 303 (DIAN allows prescribed alternative cost methods for qualifying fixed-asset shares, Decree 174 of 2025). Sources: https://normograma.dian.gov.co/dian/compilacion/docs/oficio_dian_5272_2023.htm and https://normograma.dian.gov.co/dian/compilacion/docs/decreto_0174_2025.htm

Funds and ETFs. Fund units and securities follow their legal classification: a qualifying unit held as a fixed asset for two years or more may fall into ganancia ocasional at 15%, while a shorter holding is ordinary income. The official materials create no separate ETF holding-period exemption, and an exchange-traded foreign fund does not qualify for the article 36-1 exemption, which is tied to shares registered on a Colombian stock exchange. Source: https://normograma.dian.gov.co/dian/compilacion/docs/estatuto_tributario.htm

Unlisted shares. Unlisted shares and company interests held as fixed assets outside a business activity are occasional after two years and ordinary before, at the article 314 rate of 15%. The article 36-1 volume exemption does not apply to ordinary unlisted shares. Source: https://normograma.dian.gov.co/dian/compilacion/docs/oficio_dian_5272_2023.htm

Crypto. DIAN treats the disposal of a cryptoasset as an enajenacion that must be included in the resident's income-tax return when the income is recognised; a cryptoasset held as a fixed asset for two years or more can produce ganancia ocasional at 15%, otherwise the result is ordinary income. An unrealised price increase is not a disposal, and no crypto-specific holding exemption or rate exists. Sources: https://normograma.dian.gov.co/dian/compilacion/docs/oficio_dian_21924_2019.htm and https://normograma.dian.gov.co/dian/compilacion/docs/oficio_dian_18075_2023.htm

Real property. Immovable property held as a fixed asset for two years or more produces ganancia ocasional at 15%; less than two years, ordinary income. The gain is determined from the statutory fiscal cost. Article 311-1 exempts the first 5,000 UVT of the gain from selling the taxpayer's casa o apartamento de habitacion, which is 261,870,000 COP for 2026 at the year's UVT of 52,374, but only when the whole of the proceeds is deposited in AFC savings accounts or applied to the mortgage on the home sold; Law 2277 of 2022 cut the figure from 7,500 to 5,000 UVT for tax year 2023. The 12,000-UVT principal-residence exclusion of article 295-3 is a wealth-tax rule and is not a capital-gain allowance. Sources: https://normograma.dian.gov.co/dian/compilacion/docs/ley_2277_2022.htm and https://normograma.dian.gov.co/dian/compilacion/docs/estatuto_tributario.htm

Losses. Article 311 of the Estatuto Tributario subtracts occasional losses from occasional gains of the same period: the year's occasional losses net the year's occasional gains across the classes, and the excess can never reduce the ordinary cedula general (renta liquida gravable). The statute states no carryforward of an unused occasional loss, and Decree 1435 of 2020 (article 1.2.1.20.6) expressly excludes occasional losses from the ordinary cedular-loss rules. Sources: https://normograma.dian.gov.co/dian/compilacion/docs/estatuto_tributario.htm and https://normograma.dian.gov.co/dian/compilacion/docs/decreto_1435_2020.htm

Other valuables. Other fixed assets (movables, collectibles) held two years or more produce ganancia ocasional at 15%; under two years they produce ordinary income. Ordinary personal-use movable goods are not automatically capital gains, and habitual trading, business inventory and assets connected with an economic activity need separate ordinary-income analysis. No general valuables allowance was identified. Source: https://micrositios.dian.gov.co/renta-personas-naturales-ag-2025/todo-lo-que-usted-debe-saber-sobre-renta/

Filing. An individual files the return for tax year 2026 in the following calendar year on the date DIAN assigns by the last two digits of the NIT; for tax year 2025 the 2026 calendar ran from 12 August to 26 October 2026. Source: https://www.dian.gov.co/Calendarios/Calendario_Tributario_2026.pdf

The 2026 record applies the post-Law 2277 regime: the occasional-gain rate is 15% (article 314 as modified by article 33 of Law 2277 of 2022), the article 241 schedule is the single 0%-39% table of article 6 of the same law, and the article 36-1 volume exemption is 3%. The changes took effect for tax year 2023.