Colombia
35% (20% in Free Trade Zones)
Impôt sur les sociétés
3–5 days
Délai de création
No minimum
Capital minimum
100%
Propriété étrangère
#67
Facilité des affaires
Colombia has transformed its international image significantly — Medellín went from one of the world's most dangerous cities to a global "most innovative city" award winner. The SAS (Sociedad por Acciones Simplificada) is the standout structure — extremely flexible, can be formed by a single shareholder, no minimum capital, and the articles of incorporation can be customised extensively. Corporate tax is 35% (one of the higher rates in Latin America), but Free Trade Zones (Zonas Francas) offer 20% CT for qualifying industrial and service companies. Colombia has growing fintech, e-commerce, and tech scenes. Bogotá and Medellín have both attracted significant tech investment. OECD membership since 2020 adds institutional credibility.
- Tech and startup founders attracted to the Medellín ecosystem
- Companies targeting Colombia's 51 million consumers
- Free Trade Zone industrial and service companies seeking reduced 20% CT
- Companies using Colombia as a hub for Andean South America (Peru, Ecuador, Venezuela)
- Digital nomads and remote entrepreneurs establishing a Latin American base
Despite its transformation, security considerations still apply in parts of Colombia. Business in major cities (Bogotá, Medellín, Cali, Barranquilla) is generally safe; rural and border areas require more caution. The 35% CT rate is steep — investigate Free Trade Zone eligibility if your business qualifies. The 20% dividend withholding to non-residents is one of the highest in the region.
En un coup d'œil
Structures juridiques disponibles
Aperçu des coûts
Aperçu fiscal
Réalité bancaire
Calendrier: 1–3 weeks
Colombia has a solid banking sector with major players including Bancolombia (the largest), Banco de Bogotá, Davivienda, and BBVA Colombia. Opening a corporate account requires the NIT, Chamber of Commerce registration certificate, and legal representative identification. Foreign-owned companies face standard KYC requirements but the process is generally smoother than in some other Latin American countries. Digital banking options are growing — Nequi (backed by Bancolombia) and other fintech platforms are expanding business services. Foreign investment must be registered with the Banco de la República for repatriation rights.
Visas et immigration
Colombia offers a Digital Nomad Visa (Visa V — Nómada Digital) for remote workers earning at least 3x the Colombian minimum wage (~$3,000/month) from foreign sources, valid for up to 2 years. The Migrant Visa (Visa M) is available for company founders, investors, and business owners with registered capital in Colombia. The Investor Visa requires a minimum investment in Colombian real estate or a business. Colombia has become a popular destination for international entrepreneurs, particularly in Medellín and Bogotá, due to cost of living, climate, and growing startup infrastructure.
Zones franches et ZES
120 zones franches disponibles
Erreurs courantes
Overlooking the Industry and Commerce Tax (ICA) at the municipal level
Fix: ICA is a municipal tax of 0.2–1% on gross income that applies in addition to the 35% corporate tax. It varies by municipality and business activity. Register for ICA in the municipality where your business operates and factor it into your tax projections — it adds up, especially for high-revenue, low-margin businesses.
Not registering foreign investment with the Central Bank
Fix: All foreign capital entering Colombia must be registered with the Banco de la República within the prescribed timeframe. Without registration, you lose the right to repatriate profits and capital. This applies to equity investments, loans, and other capital inflows. Your bank typically handles the registration, but verify it has been completed.
Assuming Free Trade Zone benefits apply automatically
Fix: Qualifying for the 20% CT rate in a Zona Franca requires meeting investment and job creation thresholds, operating within a designated zone, and complying with reporting requirements. Single-enterprise Free Zones have higher thresholds. Consult with a Colombian trade specialist before committing to a Free Trade Zone strategy.
Questions fréquentes
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.