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Colombian 2024 Tax reform bill submitted to Congress, would affect corporate and capital gains rates, among others

|Tax Alerts, Legislation & Policy, Na ...|Colombia
Colombia

  • The 2024 tax reform bill proposes, in part: (i) a progressive corporate income tax rate and a phased reduction of the marginal rate (35%); (ii) an increase in the minimum tax rate from 15% to 20%; and (iii) an increase in the capital gains tax rate from 15% to 20%.
 

On 10 September 2024, the Colombian government submitted to the Congress a tax reform bill (Financial Law) aimed at covering a gap of approximately US$4b in the proposed 2025 budget law, which is also currently under discussion i…

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