Colombia - Overview and introduction

Colombia - Overview and introduction

Taxation of international executives


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Income tax is payable on income, property sourced, or situated in Colombia if the individual is considered as non-resident for tax purposes, otherwise, would be subject to taxation on the worldwide income and should report property situated abroad.

The official currency of Colombia is the Colombian Peso (COP).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2017 KPMG Impuestos y Servicios Legales Ltda, a Colombian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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