Crypto Tax in Colombia

A structured summary of how individual crypto taxation works in Colombia — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Colombia

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Inventory

Tax Year

Calendar Year (M12)

Functional Currency

COP

FX Source (Reporting)

BANREP

FX Source (Tax)

DIAN

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Capital Gains

Capital gains taxed at 15%. Ordinary income rates if held <2yr.

Tax Rate

15%

15% for assets held >2yr. Otherwise progressive income tax up to 39%.

Individual Tax — Cost Basis

Measurement Basis

Historical Cost

Cost Method

FIFO

Method Electable

✓ Yes

Permitted Methods

FIFO, WAVG

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

> 730 days

HP Benefit

Rate reduction

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Colombia?

Colombia applies a Capital Gains treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Colombia use?

See the cost-basis section above for the default method and the alternatives Colombia permits for individuals.

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