Withholding tax table Colombia 2022

Withholding at source is one of the most important and well-known taxes in Colombia. It is a tax whose collection is anticipated and gradual, carried out by means of subtraction or subtraction from the payment that a person, company or entity ( withholding agent ) makes to another ( taxpayer ). It is established in the Second Book of the Tax Statute and is received and administered by the Directorate of National Taxes and Customs ( DIAN ).

This issue is of great importance for all citizens who provide services and/or sell goods with withholding agents in Colombian territory, which, according to the aforementioned Statute, are:

“Public law entities, investment funds, securities funds, retirement and disability pension funds, consortiums, organized communities, {temporary unions} and other natural or legal persons, illiquid successions and companies in fact, that due to their functions they intervene in acts or operations in which they must, by express legal provision, withhold or collect the corresponding tax.” (Article 367)

And later continues:

“Natural persons who have the status of merchants and who in the immediately preceding year had a gross equity or gross income of more than 30,000 UVT must also withhold at source on the payments or credits into account they make for the concepts to which which articles 392, 395 and 401 refer to, to the rates and according to the provisions in force on each of them.” (Article 368-2)

Knowing these regulations is not only important to be in peace and safe with the State but also to avoid any irregularity regarding withholding at source that affects us, whether we are taxpayers or withholding agents. In this article we share with you the updated withholding table for the year 2022.

Withholding at source table

It is important that you know that this table is only valid for the taxable year 2022 and that, through Resolution 000140 of November 25, 2021 , the DIAN stipulated that the Tax Value Unit (UVT) would be equivalent to COP $38,004 . The Concepts column indicates the type of taxable economic activity, while the minimum base indicates the minimum value (of the collection for the economic activity) from which the withholding is applied and the last column shows the percentage that determines the value of the tax .

Retention Concepts	Minimum basis in UVT	Minimum base in pesos	Withholding percentages
General purchases (declarants)	27	$1,026,000	2.50%
General purchases (non-declarers)	27	$1,026,000	3.50%
Purchases with debit or credit card	0	100%	1.50%
Purchases of goods or agricultural or livestock products without industrial processing	92	$3,496,000	1.50%
Purchases of goods or agricultural or livestock products with industrial processing (declarants)	27	$1,026,000	2.50%
Purchases of goods or agricultural or livestock products with industrial processing (non-declarers)	27	$1,026,000	3.50%
Purchases of parchment or cherry coffee	160	$6,081,000	0.50%
Petroleum-derived fuel purchases	0	100%	0.10%
Disposal of fixed assets of natural persons (notaries and transit are withholding agents)	0	100%	1%
vehicle purchases	0	100%	1%
Purchases of real estate whose destination and use is residential housing (for the first 20,000 UVT, that is, up to $726,160,000)	0	100%	1%
Purchases of real estate whose destination and use is residential housing (excess of the first 20,000 UVT, that is, greater than $726,160,000)	20,000	$760,080,000	2.50%
Purchases of real estate whose destination and use is other than a dwelling	0	100%	2.50%
General services (declarants)	4	$152,000	4%
General services (non-filers)	4	$152,000	6%
For ecclesiastical emoluments (declarants)	27	$1,026,000	4%
For ecclesiastical emoluments (non-filers)	27	$1,026,000	3.50%
load transport services	4	$152,000	1%
Domestic passenger transportation services by land (declarants)	27	$1,026,000	3.50%
Domestic passenger transportation services by land (non-filers)	27	$1,026,000	3.50%
National passenger transport services by air or sea	4	$152,000	1%
Services provided by temporary service companies (on AIU)	4	$152,000	1%
Services provided by surveillance and cleaning companies (on AIU)	4	$152,000	two%
Comprehensive health services provided by IPS	4	$152,000	two%
Hotel and restaurant services (declarants)	4	$152,000	3.50%
Hotel and restaurant services (non-filers)	4	$152,000	3.50%
Leasing of personal property	0	100%	4%
Leasing of real estate (declarants)	27	$1,026,000	3.50%
Leasing of real estate (non-filers)	27	$1,026,000	3.50%
Other tax income (filers)	27	$1,026,000	2.50%
Other tax income (non-filers)	27	$1,026,000	3.50%
Fees and commissions (legal entities)	0	100%	eleven%
Fees and commissions paid to natural persons who sign contracts for more than 3,300 Uvt or that the sum of the payments or credits in the account during the taxable year exceed 3,300 UVT ($119,816,000)	0	100%	eleven%
Fees and commissions (non-filers)	0	100%	10%
Licensing services or right to use software	0	100%	3.50%
Interest or financial returns	0	100%	7%
Financial returns from fixed income securities	0	100%	4%
Lotteries, raffles, bets and the like	48	$1,824,000	twenty%
Retention in independent placement of games of luck and chance	5	$190,000	3%
Construction and urbanization contracts.	27	$1,026,000	two%
Withholding for payments abroad
Payments or credits in account for interest, commissions, fees, royalties, leases, compensation for personal services, or exploitation of any kind of industrial property or know-how, provision of services, benefits or royalties from literary property, artistic and scientific exploitation of cinematographic films and exploitation of software.	0	100%	twenty%
Payments or credits in account for consultancies, technical services and technical assistance, provided by non-residents or persons not domiciled in Colombia,	0	100%	twenty%
Payments or deposits into account for financial returns, made to non-residents or persons not domiciled in the country, originating from credits obtained abroad for a term equal to or greater than one (1) year or for interest or financial costs of the lease fee originating from leasing contracts entered into directly or through leasing companies with foreign companies not domiciled in Colombia,	0	100%	fifteen%
Payments or credits in account, originated in leasing contracts on ships, helicopters and/or aerodynes, as well as their parts that are celebrated directly or through leasing companies, with foreign companies without domicile in Colombia.	0	100%	1%
Payments or deposits into account for financial returns or interest, made to non-residents or persons not domiciled in the country, originating from credits or securities with a credit content, for a term equal to or greater than eight (8) years, intended for financing of infrastructure projects under the scheme of Public-Private Associations within the framework of Law 1508 of 2012.	0	100%	5%
Payments or credits in account for the concept of premium ceded for reinsurance made to non-residents or persons not domiciled in the country.	0	100%	1%
Payments or credits in account for administration or management referred to in article 124 of the tax statute, made to non-residents or persons not domiciled in the country.	0	100%	33%