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Colombia - Overview and introduction 

Taxation of international executives

In Colombia, income tax is generally payable on income, property sourced, or situated in Colombia.


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.


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© 2013 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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 Colombia

Taxation of international executives