Taxes · 🇨🇴 Colombia
Crypto and tokenized asset taxes in Colombia
Crypto is an intangible asset: a sale after holding it two years or more is an occasional gain (15%); a sale sooner is ordinary income at progressive rates up to 39%.
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Crypto
Gains
Ordinary income at progressive rates (0–39%) if held under 2 years; 15% occasional gain (ganancia ocasional) if held 2 years or more
Holding period
2 years or more in the taxpayer's assets turns the gain into a ganancia ocasional (Art. 300 Estatuto Tributario)
Losses
No crypto-specific rule. General income-tax rules on costs and losses apply; no official guidance found on offsetting crypto losses.
Also
Price increases are not taxed until the asset is sold, swapped or used to pay. Transfers between your own wallets are not a taxable event. Crypto must be listed as an asset (patrimonio) in the return at 31 December, valued at acquisition cost for individuals without accounting obligations.
Income and tokenized assets
Staking, lending, yield
No specific DIAN guidance on staking, lending or DeFi yield. Under general rules such receipts are income when received and are taxed as ordinary income at progressive rates; airdrops are likewise not specifically addressed.
Tokenized stocks, bonds, funds
No specific guidance. DIAN treats crypto assets as intangible assets because there is no legal definition; whether a token that represents a share, ETF or bond is taxed like the underlying security has not been addressed.
Filing
Tax year
Calendar year; individual income tax returns are filed between August and October of the following year (date set by the last digits of the tax ID)
Reporting
Residents declare crypto holdings in the asset section of the annual income tax return, wherever they are held. DIAN Resolution 000240 of 2025 adopted the OECD CARF: crypto service providers collect data from tax year 2026, with the first mass submission planned for May 2027.
Tax authority
Watch out
- Keep purchase dates and costs: proving the 2-year holding period depends on your records.
- Crypto counts toward total assets, which can trigger the duty to file a return.
- CARF data on 2026 activity reaches DIAN from 2027.
Sources
- DIAN Oficio 005146 of 2026 (crypto, CARF) · normograma.dian.gov.co
- INCP: crypto in individual returns · incp.org.co
- Holland & Knight: DIAN CARF resolution (Jan 2026) · hklaw.com
- DIAN unified concept 1621 of 2023 (Actualícese) · actualicese.com
- Diario Bitcoin: declaring crypto in Colombia · diariobitcoin.com
Not confirmed
- 15% occasional-gain rate and 0–39% ordinary scale seen in press/advisory sources, not on a DIAN page read directly.
- Treatment of staking, DeFi yield and airdrops: no DIAN doctrine found.
- Loss offsetting for crypto: no guidance found.
- Existing summary (29 Oct) is consistent with what was found; no correction.
Researched 2026-11-01 for private individuals resident in Colombia. Information, not tax advice — rules change; check the tax authority before you file.