Colombia lacks comprehensive crypto licensing law; Draft Bill 510/2025 pending in Congress. DIAN Resolution 240/2025 (Dec 2025) introduced OECD CARF-aligned crypto reporting for 2026 tax year. SFC sandbox (LaArenera) available. Financial institutions prohibited from banking crypto exchanges.
| Status | Legal |
| Risk Score | 35/100 (Moderate Risk) |
| Region | south america |
| Currency | COP |
| Adoption Rank | #16 |
| Capital Gains (Personal) | 10%-15% on occasional gains; progressive income tax up to 39% |
| Capital Gains (Corporate) | 35% corporate income tax |
| VAT on Crypto | No |
| Staking Tax | Subject to income tax |
| Airdrop Tax | No specific guidance |
Colombia taxes crypto gains under general income tax rules. The DIAN requires crypto income reporting. Crypto assets must be declared as part of the patrimonio (net worth declaration).
| Required | Yes |
| Regulator | SFC |
| Framework | Draft Bill 510/2025 (pending) + SFC Sandbox + DIAN Resolution 240/2025 |
| Ease | medium |
| Cost | $15,000 - $100,000 |
No formal crypto-specific licensing yet. SFC sandbox available. AML/KYC required. DIAN reporting for transactions >$50K starting 2026. Banking access restricted for exchanges.
Status: Unclear
No DeFi regulation.
Status: no_rules
No specific framework.
Status: no_rules
No NFT regulation.
| Legal | Yes |
| Electricity | $0.105/kWh |
| Renewable | 70% |
| Infrastructure | good |
Colombia has a legal mining environment with relatively high renewable energy usage and moderate electricity costs. Infrastructure for data centers and internet is good, supporting mining operations.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 39/100 |
| Banking Access | moderate |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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