LLC × residence calculator · Edition 2026.09
If you lived in Colombia: how much tax you would pay on your LLC profit
Tax residents pay on worldwide income in the general schedule, in UVT. The CFC regime (ECE) attributes passive income; active income is taxed when received. In practice, what you withdraw from the LLC goes into that year's income.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Colombia, you would pay about $23,422 a year: a 23.4% effective rate.
worldwide income
| Personal income tax (2026 UVT table) | $23,422 |
| Estimated total | $23,422 |
Sources: Tax Statute arts. 240, 241, 242, 254-1 and 882-893 (CFC); Law 2277 of 2022 · DIAN, Resolution 000238 of 2025: 2026 UVT = COP 52,374 · Decree 1625 of 2016, art. 1.2.1.10.4 (dividends from foreign companies) · Fixed exchange rate 3090 COP/USD.
Rank 28 of 38 residences by effective rate at this profit.
- 2026 UVT = 52,374 COP. Art. 241 table on 100% of the profit, no exempt income or 25% labour relief.
- Self-employed health and pension contributions not included.
- Dividends from a foreign company are taxed first at 35% (art. 240, DUR 1.2.1.10.4) and the remainder on the individual table: from Colombia, a company in Estonia or Dubai costs far more than the look-through LLC.
- If DIAN classifies the LLC as a CFC (at least 10% participation, art. 883) with passive income, you are taxed even if you withdraw nothing.
- Withdrawing the whole profit each year is what makes the estimate realistic; accumulating in the LLC defers the tax, it does not remove it.
- Tax Statute arts. 240, 241, 242, 254-1 and 882-893 (CFC); Law 2277 of 2022
- DIAN, Resolution 000238 of 2025: 2026 UVT = COP 52,374
- Decree 1625 of 2016, art. 1.2.1.10.4 (dividends from foreign companies)
- Fixed exchange rate 3090 COP/USD.
At three profit levels
What you would pay in Colombia depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $7,896 | 15.8% | $42,104 |
| $100,000 | $23,422 | 23.4% | $76,578 |
| $250,000 | $74,983 | 30% | $175,017 |
Brackets applied (Personal income tax (2026 UVT table))
| Up to 57,087,660 COP (1,090 units) | 0% |
| From 57,087,660 COP (1,090 units) to 89,035,800 COP (1,700 units) | 19% |
| From 89,035,800 COP (1,700 units) to 214,733,400 COP (4,100 units) | 28% |
| From 214,733,400 COP (4,100 units) to 454,082,580 COP (8,670 units) | 33% |
| From 454,082,580 COP (8,670 units) to 993,534,780 COP (18,970 units) | 35% |
| From 993,534,780 COP (18,970 units) to 1,623,594,000 COP (31,000 units) | 37% |
| From 1,623,594,000 COP (31,000 units) to and above | 39% |
And if it were not an LLC
The five cheapest structures from Colombia, distributing all the profit.
| Structure | Corporate | Withholding | You, in Colombia | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $23,422 | 23.4%$23,422 |
| UAE free zone | $0 | $0 | $38,257 | 38.3%$38,257 |
| SAS in Colombia | $35,000 | $0 | $3,257 | 38.3%$38,257 |
| Hong Kong Ltd | $8,250 | $0 | $34,887 | 43.1%$43,137 |
| Bulgarian EOOD | $10,000 | $4,500 | $29,672 | 44.2%$44,172 |
Frequently asked questions
Does a US LLC pay tax if I live in Colombia?
The LLC pays no US federal tax if it has no US activity. Tax residents pay on worldwide income in the general schedule, in UVT. The CFC regime (ECE) attributes passive income; active income is taxed when received. In practice, what you withdraw from the LLC goes into that year's income.
How much would I pay in Colombia on $100,000 of profit?
On $100,000 of LLC profit, living in Colombia, you would pay about $23,422 a year: a 23.4% effective rate. The figure comes from applying personal income tax (2026 uvt table) to the profit converted to COP.
Is Colombia a territorial country?
No: Colombia taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see Colombia against the other 37 residences: the full ladder.