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Colombia

Bitcoin Tax in Colombia (2026)

Depends on holding periodResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

If you are a Colombian tax resident, DIAN states that income from selling a cryptoasset must be included in your income tax and complementary tax return, because it forms part of that tax's base, regardless of where the sale takes place. Disposal of a fixed asset held for more than 2 years produces an occasional gain or loss unless a special rule applies, and in any other case an ordinary income or loss.

Key facts

Regime
Depends on holding period
Tax authority
Direccion de Impuestos y Aduanas Nacionales
Framework
Estatuto Tributario, articulo 90
Holding period
Under the DIAN concept, disposal of a fixed asset held for more than 2 years produces an occasional gain or loss, except where a special rule applies, while other cases produce ordinary income or loss.
Reporting duty
Colombian tax residents must report cryptoassets held in their assets section in the annual income-tax and complementary-tax return, including cryptoassets held at 31 December of each taxable year.

What is not taxed

  • A transfer of cryptocurrency between virtual wallets of the same owner is generally not subject to income tax because it does not by itself transfer ownership or generate income that increases the owner's net worth.

Mining income

Mining payments, whether money or payment in kind, are subject to income tax and complementary tax.

Frequently asked questions

Must Colombian residents declare bitcoin holdings?

Yes. DIAN states that Colombian tax residents must report the cryptoassets in their patrimony at 31 December of each taxable year in their income tax and complementary tax return, under the applicable asset valuation rules.

Can I move bitcoin between my own wallets?

DIAN states that moving cryptocurrency between wallets of the same holder does not in itself transfer ownership, so as a general rule it is not taxed because there is no income capable of increasing net worth.

Is bitcoin mining income taxable in Colombia?

Yes. DIAN states that payment for virtual currency mining services, whether in money or in kind, is subject to income tax and complementary tax.

Sources

The authority itself: Direccion de Impuestos y Aduanas Nacionales. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Colombia covers exchanges, payment methods and legality for residents.

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