How is crypto taxed in Colombia?

Yes, crypto is taxed in Colombia. DIAN, the national tax and customs authority, treats crypto as an intangible asset that can be valued, so profits from selling or swapping it, mining rewards and other crypto income fall under the normal income tax rules. As of October 2026, there is no separate crypto tax and no special exemption.

Does DIAN tax cryptocurrency?

Yes. In its compiled doctrine on cryptoassets, DIAN says crypto is not legal tender but an intangible good. People who do not keep accounts recognize crypto income when they actually receive it, in money or in kind. Mining rewards for validating transactions count as income in kind for Colombian residents. Income from DeFi protocols is taxed according to what it really is, such as interest or dividends. DIAN has also said no tax preferences apply to crypto transactions.

Selling crypto itself is not subject to VAT, according to DIAN, but exchange and crypto ATM intermediation services can be. For the legal status of trading and exchanges, see is crypto legal in Colombia.

What is the Colombia crypto capital gains tax?

Colombia has a separate tax on occasional gains, which PwC lists at a general rate of 15% for individuals. It covers gains on assets held for at least two years. Asuntos Legales explains how this applies to crypto. If crypto is held as an intangible asset for more than two years, the profit on sale is an occasional gain. If it is held for less time, or kept as inventory by someone who trades it, the profit is ordinary income taxed at the progressive rates, which PwC puts at 0% to 39%.

The gain is the difference between the sale price and the purchase price, recognized when the sale happens. For crypto bought in foreign currency, DIAN applies the exchange rate rules only when the crypto is sold. The idea of a cost basis is the same as in other countries.

How do you report crypto to DIAN?

Colombian tax residents must include crypto they own on December 31 in their gross assets, valued under the Tax Statute's asset rules. The return has no dedicated crypto box, so each item goes into the matching income category. People who must file exogenous information report crypto holdings in format 1012. Asuntos Legales notes penalties of up to 200% of omitted assets, plus the tax owed, for holdings left off a return.

Is there CARF or 2026 crypto reporting in Colombia?

Yes. According to Asuntos Legales, DIAN Resolution 000240 of 2025 brings in the Crypto-Asset Reporting Framework (CARF), the OECD standard for crypto data sharing. It sets reporting and due diligence duties for crypto service providers for tax year 2026 onward. A 2026 DIAN concept also sets out which exogenous information formats cover crypto income, purchases and year-end holdings. The wider picture is in crypto tax around the world.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.