How Colombia taxes dividends: the formula that splits profits into untaxed and taxed, the withholding between Colombian companies, the 20% rate for foreign shareholders and permanent establishments, and the rate for resident individuals. Full text in English with the Spanish original under every paragraph.
| Date | Event |
|---|---|
| 2012 | Law 1607: branch profit remittances treated as dividends |
| 2016 | Law 1819: dividend tax on individuals and non-residents from 2017 profits |
| 2019 | Law 2010: withholding on dividends between Colombian companies; current structure of Arts. 242-1, 245, 246 |
| 2022 | Law 2277: non-resident rate 20% (from 10%), inter-company withholding 10% (from 7.5%), resident individuals’ dividends taxed at progressive rates with a tax credit (Art. 254-1) |
| 20 Jul 2026 | Reform bill No. 004 of 2026 proposes 30% for non-residents |
Colombian dividend tax starts with Art. 49: profits that have borne corporate income tax at company level can be distributed as untaxed; anything above that is taxed. The formula compares taxable income and tax paid with accounting profit, so incentives, exemptions and differences between book and tax results produce a taxed portion. Companies should run the calculation before the meeting declares dividends.
A foreign parent pays 20% on the untaxed part, withheld by the Colombian company (Art. 245). On a taxed part the company first withholds the 35% rate and then 20% on the balance, about 48% in total. Colombia’s double tax treaties can reduce the 20% for qualifying shareholders; check the treaty, its conditions on the taxed part and the beneficial ownership rules before the payment.
Untaxed dividends paid to a Colombian company bear a 10% withholding that is credited down the chain to the final individual or foreign shareholder (Art. 242-1); it is not a final cost for intermediate companies. CHC holding companies have a separate regime for foreign dividends (Art. 895).
The reform bill filed in July 2026 proposes raising the non-resident and permanent establishment rate to 30% and repealing the resident dividend credit from 2027. Until it is enacted, the 20% rate on this page applies.
Acts that gave these articles their current wording, and Constitutional Court rulings on them, as recorded in the DIAN legal compilation. Earlier amendments are not listed.
| Act | Articles |
|---|---|
| Law 1607 of 2012 | Art. 49 |
| Law 1819 of 2016 | Arts. 30, 48 |
| Law 2010 of 2019 | Arts. 48, 49, 242-1, 245, 246 |
| Law 2277 of 2022 | Arts. 242, 242-1, 245, 246 |
Tax residence of companies, Colombian-source income, the 35% rate, surcharges, the 15% minimum tax, free trade zones.
Tax StatuteHolding companies (CHC)The Colombian holding company regime: exempt foreign dividends and gains.
Tax StatuteWithholding on payments abroadThe 20%, 15%, 33% and 10% rates on payments to non-residents and the conditions for deducting them.
Tax StatutePermanent establishment and SEPPermanent establishment, taxation of branches, significant economic presence of digital and other sellers.
Foreign investmentDecree 1068 of 2015, Part 17Registration with the Banco de la República gives the right to remit dividends.
Tax Statute (Decree 624 of 1989): selected articles, in the order of the Statute.
Estatuto Tributario (Decreto 624 de 1989): artículos seleccionados, en el orden del Estatuto.
Art. 30. DEFINITION OF DIVIDENDS OR PROFIT SHARES. Dividends or profit shares mean:
1. Any distribution of profits, in cash or in kind, charged to equity and made to partners, shareholders, co-owners, members, subscribers or the like, except a reduction of capital and share premium.
2. The transfer of profits corresponding to Colombian-source income and occasional gains obtained through permanent establishments or branches in Colombia of non-resident natural persons or foreign companies and entities, in favour of related enterprises abroad.
Note. As amended by Article 30 of Law 1819 of 2016.
ARTICULO 30. DEFINICIÓN DE DIVIDENDOS O PARTICIPACIONES EN UTILIDADES. Se entiende por dividendos o participaciones en utilidades:
1. Toda distribución de beneficios, en dinero o en especie, con cargo a patrimonio que se realice a los socios, accionistas, comuneros, asociados, suscriptores o similares, excepto la disminución de capital y la prima en colocación de acciones.
2. La transferencia de utilidades que corresponden a rentas y ganancias ocasionales de fuente nacional obtenidas a través de los establecimientos permanentes o sucursales en Colombia de personas naturales no residentes o sociedades y entidades extranjeras, a favor de empresas vinculadas en el exterior.
Art. 48. PROFIT SHARES AND DIVIDENDS. Dividends and profit shares received by partners, shareholders, co-owners, members, subscribers and the like that are national companies do not constitute taxable income or occasional gain.
For the purposes of the preceding paragraph, such dividends and profit shares must correspond to profits that have been declared by the company. If the profits were obtained before the first of January 1986, in order for the dividends and profit shares to be income not constituting taxable income or occasional gain, they must in addition appear as retained earnings in the company’s income tax return for taxable year 1985, which must have been filed no later than 30 July 1986.
—
Note. The first paragraph is as amended by Article 2 of Law 1819 of 2016.
Note. The third paragraph was repealed by Article 160 of Law 2010 of 2019.
ARTICULO 48. LAS PARTICIPACIONES Y DIVIDENDOS. Los dividendos y participaciones percibidas por los socios, accionistas, comuneros, asociados, suscriptores y similares, que sean sociedades nacionales, no constituyen renta ni ganancia ocasional.
Para efectos de lo dispuesto en el inciso anterior, tales dividendos y participaciones deben corresponder a utilidades que hayan sido declaradas en cabeza de la sociedad. Si las utilidades hubieren sido obtenidas con anterioridad al primero de enero de 1986, para que los dividendos y participaciones sean un ingreso no constitutivo de renta ni de ganancia ocasional, deberán además, figurar como utilidades retenidas en la declaración de renta de la sociedad correspondiente al año gravable de 1985, la cual deberá haber sido presentada a más tardar el 30 de julio de 1986.
—
Art. 49. DETERMINATION OF UNTAXED DIVIDENDS AND PROFIT SHARES. In the case of profits obtained from 1 January 2013, in order to determine the benefit referred to in the preceding article, the company obtaining the profits that may be distributed as income not constituting taxable income or occasional gain shall use the following procedure:
1. It shall take the Taxable Net Income plus the Taxable Occasional Gains of the relevant year and subtract from it the result of taking the Basic Income Tax and the Occasional Gains Tax assessed for the same taxable year, less the amount of the tax credits for taxes paid abroad on dividends and profit shares referred to in sub-items a), b) and c) of the second paragraph of Article 254 of this Statute.
2. To the result so obtained shall be added the amount received during the relevant taxable year by way of:
a) Untaxed dividends or profit shares from other national companies and from companies domiciled in the member countries of the Andean Community of Nations; and
b) Benefits or special treatments which, by express provision of law, must be passed on to partners, shareholders, members, subscribers or the like.
3. The amount obtained in accordance with the preceding item constitutes the maximum profit that may be distributed as income not constituting taxable income or occasional gain.
4. The amount referred to in item 3 of this article shall be recorded separately from the other accounts forming part of the company’s equity, up to the amount of the commercial profit.
5. If the amount referred to in item 3 of this article exceeds the amount of the commercial profits for the period, the excess may be set against future commercial profits that would be taxed and that are obtained within the five years following the year in which the excess arose, or against profits classified as taxed that were obtained during the two periods preceding the one in which the excess arose.
6. The excess referred to in item 5 of this article shall be recorded and controlled in memorandum accounts.
7. The company shall inform its partners, shareholders, co-owners, members, subscribers and the like, at the time of distribution, of the untaxed amount determined in accordance with the preceding items.
Note. As amended by Article 92 of Law 1607 of 2012.
ARTICULO 49. DETERMINACIÓN DE LOS DIVIDENDOS Y PARTICIPACIONES NO GRAVADOS. Cuando se trate de utilidades obtenidas a partir del 1o de enero de 2013, para efectos de determinar el beneficio de que trata el artículo anterior, la sociedad que obtiene las utilidades susceptibles de ser distribuidas a título de ingreso no constitutivo de renta ni de ganancia ocasional, utilizará el siguiente procedimiento:
1. Tomará la Renta Líquida Gravable más las Ganancias Ocasionales Gravables del respectivo año y le restará el resultado de tomar el Impuesto Básico de Renta y el Impuesto de Ganancias Ocasionales liquidado por el mismo año gravable, menos el monto de los descuentos tributarios por impuestos pagados en el exterior correspondientes a dividendos y participaciones a los que se refieren los literales a), b) y c) del inciso segundo del artículo 254 de este Estatuto.
2. Al resultado así obtenido se le adicionará el valor percibido durante el respectivo año gravable por concepto de:
a) Dividendos o participaciones de otras sociedades nacionales y de sociedades domiciliadas en los países miembros de la Comunidad Andina de Naciones, que tengan el carácter no gravado; y
b) Beneficios o tratamientos especiales que, por expresa disposición legal, deban comunicarse a los socios, accionistas, asociados, suscriptores, o similares.
3. El valor obtenido de acuerdo con lo dispuesto en el numeral anterior constituye la utilidad máxima susceptible de ser distribuida a título de ingreso no constitutivo de renta ni de ganancia ocasional.
4. El valor de que trata el numeral 3 de este artículo deberá contabilizarse en forma independiente de las demás cuentas que hacen parte del patrimonio de la sociedad hasta concurrencia de la utilidad comercial.
5. Si el valor al que se refiere el numeral 3 de este artículo excede el monto de las utilidades comerciales del período, el exceso se podrá imputar a las utilidades comerciales futuras que tendrían la calidad de gravadas y que sean obtenidas dentro de los cinco años siguientes a aquel en el que se produjo el exceso, o a las utilidades calificadas como gravadas que hubieren sido obtenidas durante los dos períodos anteriores a aquel en el que se produjo el exceso.
6. El exceso al que se refiere el numeral 5 de este artículo se deberá registrar y controlar en cuentas de orden.
7. La sociedad informará a sus socios, accionistas, comuneros, asociados, suscriptores y similares, en el momento de la distribución, el valor no gravable de conformidad con los numerales anteriores.
Paragraph 1. Items 2 and 5 of this article shall not apply to excess profits arising from exempt income or other income or tax benefits whose special treatment cannot be passed on to partners, shareholders, members, subscribers or the like by express provision of law.
PARÁGRAFO 1o. Lo dispuesto en el numeral 2 y 5 de este artículo no será aplicable a los excesos de utilidades que provengan de rentas exentas u otras rentas o beneficios tributarios cuyo tratamiento especial no se pueda trasladar a los socios, accionistas, asociados, suscriptores, o similares por disposición expresa de la ley.
Paragraph 2. Commercial profits after tax obtained by the company in the relevant taxable period that exceed the result provided for in item 3 shall be taxed. Such profits shall constitute taxable income of the partners, shareholders, members, subscribers or the like in the taxable year in which they are distributed, where the excess referred to in this paragraph cannot be set off under item 5 of this article. The company shall withhold tax on the amount of the excess classified as taxed at the time of payment or crediting to account, at the percentages established by the National Government for that purpose.
PARÁGRAFO 2o. Las utilidades comerciales después de impuestos, obtenidas por la sociedad en el respectivo período gravable que excedan el resultado previsto en el numeral 3 tendrán la calidad de gravadas. Dichas utilidades constituirán renta gravable en cabeza de los socios, accionistas, asociados, suscriptores, o similares, en el año gravable en el cual se distribuyan, cuando el exceso al que se refiere este parágrafo no se pueda imputar en los términos del numeral 5 de este artículo. La sociedad efectuará la retención en la fuente sobre el monto del exceso calificado como gravado, en el momento del pago o abono en cuenta, de conformidad con los porcentajes que establezca el Gobierno Nacional para tal efecto.
Paragraph 3.
Note. Paragraph 3 was repealed by Article 160 of Law 2010 of 2019.
PARÁGRAFO 3o.
Paragraph 4. Dividends or profit shares received by national companies under the Colombian Holding Companies (CHC) regime shall receive the treatment established in Title II of Book Seven of the Tax Statute.
Note. Paragraph 4 as amended by Article 85 of Law 2010 of 2019.
PARÁGRAFO 4o. Los dividendos o participaciones percibidos por sociedades nacionales pertenecientes al régimen de Compañías Holding Colombianas (CHC) tendrán el tratamiento establecido en el Título II del Libro Séptimo del Estatuto Tributario.
Art. 242. SPECIAL RATE FOR DIVIDENDS OR PROFIT SHARES RECEIVED BY RESIDENT NATURAL PERSONS. Dividends and profit shares paid or credited to account to resident natural persons and undistributed estates of deceased persons who were resident in the country at the time of death, arising from the distribution of profits that were treated as income not constituting taxable income or occasional gain under item 3 of Article 49 of this Statute, shall form part of the taxable base of income tax and complementary taxes and shall be subject to the rate set out in Article 241 of this Statute.
Dividends and profit shares paid or credited to account to resident natural persons and undistributed estates of deceased persons who were resident in the country at the time of death, arising from distributions of profits taxed under Paragraph 2 of Article 49 of this Statute, shall be subject to the rate set out in Article 240 of this Statute, according to the taxable period in which they are paid or credited to account, in which case the tax referred to in the preceding paragraph shall be applied after deducting this tax. Dividends and profit shares received from foreign companies and entities shall be taxed at this same rate.
Note. As amended by Article 3 of Law 2277 of 2022.
ARTÍCULO 242. TARIFA ESPECIAL PARA DIVIDENDOS O PARTICIPACIONES RECIBIDAS POR PERSONAS NATURALES RESIDENTES. Los dividendos y participaciones pagados o abonados en cuenta a personas naturales residentes y sucesiones Ilíquidas de causantes que al momento de su muerte eran residentes del pa provenientes de distribución de utilidades que hubieren sido consideradas como ingreso no constitutivo de renta niganancia ocasional conforme a lo dispuesto en el numeral 3 del artículo 49 de este Estatuto, integrarán la base gravable del impuesto sobre la renta y complementarios y estarán sujetas a la tarifa señalada en el artículo 241 de este Estatuto.
Los dividendos y participaciones pagados o abonados en cuenta a personas naturales residentes y sucesiones ilíquidas de causantes que al momento de su muerte eran residentes del pais provenientes de distribuciones de utilidades gravadas conforme a lo dispuesto en el parágrafo 2 del artículo 49 de este Estatuto, estarán sujetos a la tarifa señalada en el artículo 240 de este Estatuto, según el período gravable en que se paguen o abonen en cuenta, caso en el cual el impuesto señalado en el inciso anterior, se aplicará una vez disminuido este impuesto. A esta misma tarifa estarán gravados los dividendos y participaciones recibidos de sociedades y entidades extranjeras.
Paragraph. The withholding tax on the amount of gross dividends paid or declared as payable by way of dividends or profit shares during the taxable period, irrespective of the number of instalments into which that amount is divided, shall be the amount resulting from applying the following table to such payments:
| From | To | Marginal withholding tax rate | Withholding tax |
|---|---|---|---|
| 0 | 1.090 | 0% | 0% |
| >1.090 | Onwards | 15% | (Dividends declared as payable in UVT minus 1.090 UVT) x 15% |
The resident natural person shareholder shall credit the withholding tax applied in his or her income tax return.
PARÁGRAFO. La retención en la fuente sobre el valor de los dividendos brutos pagados o decretados en calidad de exigibles por concepto de dividendos o participaciones durante el periodo gravable, independientemente del número de cuotas en que se fraccione dicho valor, será la que resulte de aplicar a dichos pagos la siguiente tabla:
| Desde | Hasta | Tarifa marginal de retención en la fuente | Retención en la fuente |
|---|---|---|---|
| O | 1.090 | 0% | 0% |
| >1. 090 | En adelante | 15% | (Dividendos decretados en calidad de exigibles en UVT menos 1. 090 UVT) x15% |
El accionista persona natural residente imputará la retención en la fuente practicada en su declaración del impuesto sobre la renta.
Art. 242-1. SPECIAL RATE FOR DIVIDENDS OR PROFIT SHARES RECEIVED BY NATIONAL COMPANIES.
Dividends and profit shares paid or credited to account to national companies, arising from the distribution of profits that were treated as income not constituting taxable income or occasional gain under item 3 of Article 49 of this Statute, shall be subject to the rate of ten per cent (10%) by way of income withholding tax, which may be passed on and credited to the resident natural person or the investor resident abroad.
Dividends and profit shares paid or credited to account to national companies, arising from distributions of profits taxed under Paragraph 2 of Article 49 of the Tax Statute, shall be subject to the rate set out in Article 240 of the Tax Statute, according to the taxable period in which they are paid or credited to account, in which case the withholding tax referred to in the preceding paragraph shall be applied after deducting this tax. Dividends and profit shares received from foreign companies and entities shall be taxed at this same rate.
Note. As amended by Article 50 of Law 2010 of 2019.
Note. The first paragraph is as amended by Article 12 of Law 2277 of 2022.
ARTÍCULO 242-1. TARIFA ESPECIAL PARA DIVIDENDOS O PARTICIPACIONES RECIBIDAS POR SOCIEDADES NACIONALES.
Los dividendos y participaciones pagados o abonados en cuenta a sociedades nacionales, provenientes de distribución de utilidades que hubieren sido consideradas como ingreso no constitutivo de renta ni ganancia ocasional conforme a lo dispuesto en el numeral 3 delartículo 49 de este Estatuto, estarán sujetas a la tarifa del diez por ciento (10%) a título de retención en la fuente sobre la renta, que será trasladable e imputable a la persona natural residente o inversionista residente en el exterior.
Los dividendos y participaciones pagados o abonados en cuenta a sociedades nacionales, provenientes de distribuciones de utilidades gravadas conforme a lo dispuesto en el parágrafo 2 del artículo 49 del Estatuto Tributario, estarán sujetos a la tarifa señalada en el artículo 240 del Estatuto Tributario, según el periodo gravable en que se paguen o abonen en cuenta, caso en el cual la retención en la fuente señalada en el inciso anterior se aplicará una vez disminuido este impuesto. A esta misma tarifa estarán gravados los dividendos y participaciones recibidos de sociedades y entidades extranjeras.
Paragraph 1. The withholding tax shall be calculated on the gross amount of the payments or credits to account by way of dividends or profit shares.
The withholding tax referred to in this article shall be applied only by the national company that receives the dividends for the first time, and the credit may be passed on to the ultimate beneficiary that is a resident natural person or an investor resident abroad.
PARÁGRAFO 1o. La retención en la fuente será calculada sobre el valor bruto de los pagos o abonos en cuenta por concepto de dividendos o participaciones.
La retención en la fuente a la que se refiere este artículo solo se practica en la sociedad nacional que reciba los dividendos por primera vez, y el crédito será trasladable hasta el beneficiario final persona natural residente o inversionista residente en el exterior.
Paragraph 2. Companies under the CHC income tax regime, including decentralised public entities, are not subject to withholding tax on dividends distributed by companies in Colombia.
PARÁGRAFO 2o. Las sociedades bajo el régimen CHC del impuesto sobre la renta, incluyendo las entidades públicas descentralizadas, no están sujetas a la retención en la fuente sobre los dividendos distribuidos por sociedades en Colombia.
Paragraph 3. Dividends distributed within business groups or within companies in a control situation duly registered with the Chamber of Commerce shall not be subject to the withholding tax governed by this article, provided that the entity is not an intermediate entity set up to defer the tax on dividends.
PARÁGRAFO 3o. Los dividendos que se distribuyen dentro de los grupos empresariales o dentro de sociedades en situación de control debidamente registrados ante la Cámara de Comercio, no estarán sujetos a la retención en la fuente regulada en este artículo. Lo anterior, siempre y cuando no se trate de una entidad intermedia dispuesta para el diferimiento del impuesto sobre los dividendos.
Art. 245. SPECIAL RATE FOR DIVIDENDS OR PROFIT SHARES RECEIVED BY FOREIGN COMPANIES AND ENTITIES AND BY NON-RESIDENT NATURAL PERSONS.
The income tax rate on dividends or profit shares received by foreign companies or other entities without their principal domicile in the country, by natural persons not resident in Colombia and by undistributed estates of deceased persons who were not resident in Colombia shall be twenty per cent (20%).
Note. As amended by Article 51 of Law 2010 of 2019.
Note. The first paragraph is as amended by Article 4 of Law 2277 of 2022.
ARTICULO 245. TARIFA ESPECIAL PARA DIVIDENDOS O PARTICIPACIONES RECIBIDOS POR SOCIEDADES Y ENTIDADES EXTRANJERAS Y POR PERSONAS NATURALES NO RESIDENTES.
La tarifa del impuesto sobre la renta correspondiente a dividendos o participaciones percibidos por sociedades u otras entidades extranjeras sin domicilio principal en el país, por personas naturales sin residencia en Colombia y por sucesiones ilíquidas de causantes que no eran residentes en Colombia será del veinte por ciento (20%).
Paragraph 1. Where the dividends or profit shares correspond to profits which, had they been distributed to a national company, would have been taxed under the rules of Articles 48 and 49 of the Tax Statute, they shall be subject to the rate set out in Article 240 of the Tax Statute, according to the taxable period in which they are paid or credited to account, in which case the tax referred to in the preceding paragraph shall be applied after deducting this tax.
PARÁGRAFO 1o. Cuando los dividendos o participaciones correspondan a utilidades, que de haberse distribuido a una sociedad nacional hubieren estado gravadas, conforme a las reglas de los artículos 48 y 49 del Estatuto Tributario estarán sometidos a la tarifa señalada en el artículo 240 del Estatuto Tributario, según el periodo gravable en que se paguen o abonen en cuenta, caso en el cual el impuesto señalado en el inciso anterior, se aplicará una vez disminuido este impuesto.
Paragraph 2. The tax referred to in this article shall be withheld at source on the gross amount of the payments or credits to account by way of dividends or profit shares.
PARÁGRAFO 2o. El impuesto de que trata este artículo será retenido en la fuente, sobre el valor bruto de los pagos o abonos en cuenta por concepto de dividendos o participaciones.
Art. 246. SPECIAL RATE FOR DIVIDENDS AND PROFIT SHARES RECEIVED BY PERMANENT ESTABLISHMENTS OF FOREIGN COMPANIES.
The income tax rate applicable to dividends and profit shares paid or credited to account to permanent establishments in Colombia of foreign companies shall be twenty per cent (20%) where they arise from profits that have been distributed as income not constituting taxable income or occasional gain.
Where such dividends arise from profits that cannot be distributed as income not constituting taxable income or occasional gain, they shall be taxed at the rate set out in Article 240 of the Tax Statute, according to the taxable period in which they are paid or credited to account, in which case the tax referred to in the preceding paragraph shall be applied after deducting this tax.
In any event, the tax shall be withheld at source at the time of payment or crediting to account.
Note. As amended by Article 52 of Law 2010 of 2019.
Note. The first paragraph is as amended by Article 13 of Law 2277 of 2022.
ARTÍCULO 246. TARIFA ESPECIAL PARA DIVIDENDOS Y PARTICIPACIONES RECIBIDOS POR ESTABLECIMIENTOS PERMANENTES DE SOCIEDADES EXTRANJERAS.
La tarifa del impuesto sobre la renta aplicable a los dividendos y participaciones que se paguen o abonen en cuenta a establecimientos permanentes en Colombia de sociedades extranjeras será del veinte por ciento (20%), cuando provengan de utilidades que hayan sido distribuidas a título de ingreso no constitutivo de renta ni ganancia ocasional.
Cuando estos dividendos provengan de utilidades que no sean susceptibles de ser distribuidas a título de ingreso no constitutivo de renta ni ganancia ocasional, estarán gravados a la tarifa señalada en el artículo 240 del Estatuto Tributario, según el periodo gravable en que se paguen o abonen en cuenta, caso en el cual el impuesto señalado en el inciso anterior, se aplicará una vez disminuido este impuesto.
En cualquier caso, el impuesto será retenido en la fuente en el momento del pago o abono en cuenta.
Art. 246-1. TRANSITIONAL REGIME FOR THE DIVIDEND TAX. Articles 242, 245, 246, 342 and 343 of this Statute and other related provisions shall apply only to dividends distributed out of profits generated from taxable year 2017 onwards.
Note. Article added by Article 9 of Law 1819 of 2016.
ARTÍCULO 246-1. RÉGIMEN DE TRANSICIÓN PARA EL IMPUESTO A LOS DIVIDENDOS. Lo previsto en los artículos 242, 245, 246, 342, 343 de este Estatuto y demás normas concordantes solo será aplicable a los dividendos que se repartan con cargo a utilidades generadas a partir del año gravable 2017.
Art. 254-1. TAX CREDIT DETERMINED ON THE BASIS OF THE CEDULAR NET INCOME FROM DIVIDENDS AND PROFIT SHARES OF RESIDENT NATURAL PERSONS AND UNDISTRIBUTED ESTATES OF RESIDENT DECEASED PERSONS. Resident natural persons and undistributed estates of deceased persons who were resident in the country at the time of death, who have received income by way of dividends and/or profit shares declared under Article 331 of the Tax Statute, may deduct from their income tax, in that same period, the amount determined in accordance with the following table:
| Cedular net income from dividends and profit shares from | Cedular net income from dividends and profit shares to | Marginal credit | Credit |
|---|---|---|---|
| 0 | 1.090 | 0% | 0% |
| >1.090 | Onwards | 19% | (Cedular net income from dividends and profit shares in UVT minus 1.090 UVT) x 19% |
Note. Article added by Article 5 of Law 2277 of 2022.
ARTÍCULO 254-1. DESCUENTO TRIBUTARIO DETERMINADO A PARTIR DE LA RENTA LÍQUIDA CEDULAR DE DIVIDENDOS Y PARTICIPACIONES DE PERSONAS NATURALES RESIDENTES Y SUCESIONES ILÍQUIDAS DE CAUSANTES RESIDENTES. Las personas naturales residentes y sucesiones ilíquidas de causantes que al momento de su muerte eran residentes del país, y hayan percibido ingresos por concepto de dividendos y/o participaciones declarados en los términos del artículo 331 del Estatuto Tributario, podrán descontar de su impuesto sobre la renta, en ese mismo periodo, el valor que se determine de conformidad con la siguiente tabla:
| Renta líquida cedular de dividendos y participaciones desde | Renta líquida cedular de dividendos y participaciones hasta | Descuento marginal | Descuento |
|---|---|---|---|
| o | 1.090 | 0% | 0% |
| >1.090 | En adelante | 19% | (Renta líquida cedular de dividendos y participaciones en UVTmenos 1.090UVT)x 19% |
Cite the article and paragraph, and link to the paragraph anchor. For example:
Unofficial translation by BCA LatAm for information. Only the Spanish text published in the Diario Oficial is authentic. Article headings are editorial; chapter, section and marginal headings are the law’s own. Text checked against the consolidated Tax Statute in the legal compilation (normograma) of the National Directorate of Taxes and Customs (normograma.dian.gov.co), with its notes on amendments and Constitutional Court rulings; struck-out words are omitted and marked […] on 27 October 2026. This page is not legal advice.
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