{"id":15728,"date":"2025-10-06T19:00:32","date_gmt":"2025-10-07T00:00:32","guid":{"rendered":"https:\/\/nexo.legal\/?p=15728"},"modified":"2025-10-06T19:21:28","modified_gmt":"2025-10-07T00:21:28","slug":"taxes-in-colombia-benefits-and-deductions","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/taxes-in-colombia-benefits-and-deductions\/","title":{"rendered":"Beneficios y descuentos en renta que puedes aprovechar en 2025 si est\u00e1s en el r\u00e9gimen ordinario"},"content":{"rendered":"\t\t
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Updated: September 2025<\/b><\/em><\/p>

If you file taxes in Colombia under Colombia\u2019s <\/span>ordinary regime<\/b>, there are several <\/span>benefits, deductions, and tax credits<\/b> you can take advantage of this year to legally optimize your tax return.<\/span><\/p>

In plain language: these are the tools that help you <\/span>pay less income tax<\/b>, as long as you apply them correctly under the <\/span>Colombian Tax Code (Estatuto Tributario, ET)<\/b>.<\/span><\/p>

Here\u2019s a simple overview of the main opportunities available for the <\/span>2025 tax year<\/b>.<\/span><\/p>

1. Non-taxable income: reduce your base without affecting deduction limits<\/b><\/h2>

Non-taxable income<\/b> is one of the most effective ways to lower your taxable base.<\/span><\/p>

For 2025, both <\/span>individuals and corporations<\/b> can apply the concepts listed in <\/span>Articles 36-1, 36-3, 45, 46, 46-1, 48, 52, 57-1, and 57-2<\/b> of the Tax Code, all still in force.<\/span><\/p>

\ud83d\udd39 <\/span>Practical example:<\/b> Dividends that one company receives from another can be treated as non-taxable income (if the rules are met).<\/span><\/p>

These non-taxable items are not subject to the limits of the general income category, which makes them an especially valuable tool for individuals.<\/span><\/p>

\ud83d\udccb <\/span>Nexo Tip:<\/b> Make sure you classify and report them properly in your tax return and <\/span>exogenous information reports (DIAN Resolution 162 of 2023)<\/b> to avoid penalties or audits.<\/span><\/p>

2. Deduction for obsolete or perishable inventory losses<\/b><\/h2>

If your business handles inventory, you can <\/span>deduct losses<\/b> from perishable, damaged, or obsolete goods.<\/span><\/p>

Under <\/span>Article 64 of the Tax Code<\/b>, these losses can be recognized as deductible expenses for 2025. This applies to companies with goods that are:<\/span><\/p>

  • Easily destroyed or lost (e.g., food, chemicals, pharmaceuticals).<\/span><\/li>
  • Written off due to obsolescence (e.g., old technology or outdated stock).<\/span><\/li><\/ul>

    \ud83d\udca1 According to <\/span>Article 486 of the Tax Code<\/b>, if the loss does not exceed <\/span>3% of the total value of purchases or inventory<\/b>, you don\u2019t have to adjust VAT (IVA).<\/span><\/p>

    \u2705 In other words, you can deduct the loss and still keep the VAT credit \u2014 as long as you comply with the legal limits.<\/span><\/p>

    3. Taxes in Colombia compensations: use past losses to your advantage<\/b><\/h2>

    \u00a0<\/p>

    Tax compensations<\/b> allow you to apply past <\/span>fiscal losses or excess presumptive income<\/b> from previous years to reduce your 2025 taxes in Colombia.<\/span><\/p>

    Here\u2019s what applies this year:<\/span><\/p>

    • You can carry forward taxes in Colombia<\/span> losses from the last 12 years<\/b> (Article 147 ET).<\/span><\/li>
    • You can also apply <\/span>excess presumptive income<\/b> generated up to 2021, within a <\/span>5-year limit<\/b> (Article 189 ET).<\/span><\/li><\/ul>

      \ud83d\udcca In the corporate return (Form 110) and the individual return (Form 210), you\u2019ll find dedicated fields for these compensations.<\/span><\/p>

      For corporations, these compensations <\/span>do affect your adjusted taxable income<\/b> and can reduce your <\/span>minimum tax rate (TMT)<\/b>, according to <\/span>Article 240, Paragraph 6 of the ET<\/b>.<\/span><\/p>

      \ud83d\udc49 In short: if your company or business has losses from prior years, don\u2019t let them expire \u2014 they can significantly reduce your 2025 taxes in Colombia bill.<\/span><\/p>

      4. Tax-exempt income: benefits still available in 2025<\/b><\/h2>

      Tax-exempt income<\/b> remains an effective tax-saving strategy, though subject to certain limits and conditions.<\/span><\/p>

      For individuals<\/b><\/h3>

      You can use the exemptions allowed under <\/span>Articles 206, 206-1, and 235-2 of the ET<\/b>, including:<\/span><\/p>

      • Voluntary pension contributions.<\/span><\/li>
      • Interest on mortgage loans.<\/span><\/li>
      • Labor income exemptions (within the 40% cap).<\/span><\/li><\/ul>

        These are reported in <\/span>Form 210, line 92<\/b>, always respecting the maximum percentage limits.<\/span><\/p>

        For corporations<\/b><\/h3>

        Only the exemptions under <\/span>Article 235-2<\/b> apply, such as:<\/span><\/p>

        • Investments in <\/span>Orange Economy<\/b> projects.<\/span><\/li>
        • Agricultural and agroindustrial<\/b> activities.<\/span><\/li>
        • Income from <\/span>Andean Community (CAN)<\/b> member countries.<\/span><\/li><\/ul>

          \u2696\ufe0f Note: Some exemptions no longer reduce the <\/span>minimum tax base (TMT)<\/b>, which increases the effective taxable income.<\/span><\/p>

          This issue is currently under <\/span>review by the Constitutional Court<\/b>, and changes may take effect by the end of 2025.<\/span><\/p>

          5. ZOMAC regime: new rates for 2025<\/b><\/h2>

          If your company operates in a <\/span>ZOMAC (Zone Most Affected by the Armed Conflict)<\/b>, you\u2019ll continue to enjoy reduced taxes in Colombia rates \u2014 with a few important adjustments starting this year.<\/span><\/p>

          • Micro and small businesses<\/b> will now pay <\/span>50% of the general rate (35%)<\/b> between 2025 and 2027.<\/span><\/li>
          • Medium and large businesses<\/b> remain at <\/span>75% of the general rate<\/b>.<\/span><\/li><\/ul>

            \ud83d\udcc9 In practice, this means microbusinesses will see their effective rate go from 25% to about <\/span>17.5% of net income<\/b>.<\/span><\/p>

            These companies must also adjust their <\/span>self-withholdings (autorretenciones)<\/b> according to <\/span>Decree 572 of 2025<\/b> and <\/span>DUT 1625 of 2016<\/b>.<\/span><\/p>

            Strategy for 2025: renouncing payroll exemption to offset new self-withholding rates<\/b><\/h2>

            Decree 572 of May 2025<\/b> increased self-withholding rates for companies that apply the <\/span>payroll contribution exemption (Article 114-1 ET)<\/b>.<\/span><\/p>

            This exemption allows companies to avoid paying SENA, ICBF, and health contributions for employees earning up to 10 minimum wages \u2014 but it also <\/span>triggers higher self-withholding obligations<\/b>.<\/span><\/p>

            \ud83d\udca1 As a result, some companies are now <\/span>renouncing this benefit<\/b>, opting to pay full social contributions and <\/span>avoid the higher withholding burden<\/b>.<\/span><\/p>

            Under <\/span>DUT 1625 of 2016 (Art. 1.2.6.6)<\/b>, companies that renounce the exemption <\/span>are no longer required to apply self-withholding<\/b>, even if they have employees.<\/span><\/p>

            This can help improve <\/span>cash flow<\/b>, especially for companies with tight operating margins.<\/span><\/p>

            In 2025, the ordinary regime still offers a wide range of tools to <\/span>optimize your <\/b>taxes in Colombia<\/span> legally and strategically<\/b>.<\/span><\/p>

            From inventory deductions and compensations to tax-exempt income and regional incentives, there\u2019s significant room to plan ahead and save.<\/span><\/p>

            \ud83d\udc49 At <\/span>Nexo Legal<\/b>, we help you identify which benefits apply to your business or personal taxes in Colombia \u2014 ensuring compliance, reducing tax risks, and improving efficiency.<\/span><\/p>

            \ud83d\udce9 <\/span>Contact us<\/b> for a personalized taxes in Colombia review for the 2025 tax year.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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