The wealth tax on individuals (impuesto al patrimonio) arises from holding net wealth equal to or above 72,000 UVT on January 1 of each year, under the regime of Arts. 292-3 to 296-3 of the Tax Statute (Law 2277 of 2022). Rates are marginal (0%, 0.5%, 1% and 1.5% in the top bracket for 2023 to 2026), the first 12,000 UVT of the primary home are excluded (Art. 295-3 Tax Statute), and the 40,000 UVT threshold of the emergency decree was struck down (Ruling C-079 of 2026). Ligal calculates your exposure with real data, plans your asset structure lawfully, and represents you before DIAN from start to finish.
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The wealth tax is an annual levy on holding net wealth, meaning gross wealth minus debts, when its value on January 1 of the year is equal to or above 72,000 UVT. The regime is set out in Arts. 292-3 to 296-3 of the Colombian Tax Statute (Estatuto Tributario, E.T.), as shaped by Law 2277 of 2022. To know whether you are a taxpayer you must review Art. 292-3 according to your status: resident, non-resident (for wealth held directly in Colombia), undivided estate, among others. As a reference for 2026 only, with a UVT of COP 52,374, 72,000 UVT is roughly COP 3,770,928,000; for any year, use the official DIAN UVT in force.
The rates in Art. 296-3 E.T. are marginal: 0% up to 72,000 UVT; 0.5% between 72,000 and 122,000 UVT; 1% between 122,000 and 239,000 UVT; and 1.5% above 239,000 UVT, a top rate that applies only to 2023 through 2026 (from 2027 the top bracket returns to 1%). Marginal means each percentage applies only to the slice of the base that falls within its bracket, not to the whole estate. In addition, Art. 295-3 E.T. excludes from the base the first 12,000 UVT of the equity value of the house or apartment used as a home; it does not cover vacation properties or second homes. This page explains the tax itself: how it is determined, what is excluded and how to plan it without evasion or concealment of assets.
Key points of the wealth tax
We assist individuals, families and estates in determining the wealth tax, planning it lawfully and defending against DIAN.
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We review your status under Art. 292-3 E.T. (resident, non-resident, undivided estate or other) and estimate whether your net wealth on January 1 reaches or exceeds 72,000 UVT, using the official DIAN UVT for the year.
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With the team's accountants we rebuild gross wealth, debts and the equity value of each asset under the Tax Statute valuation rules, and apply the available exclusions, including the first 12,000 UVT of the primary home (Art. 295-3 E.T.).
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We apply the marginal rates of Art. 296-3 E.T. bracket by bracket, check consistency with your income tax return and prepare Form 420 for filing and payment under the DIAN tax calendar.
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Where appropriate and with real substance, we assess using permitted exclusions, reviewing the equity value of assets under E.T. rules, and corporate, holding or trust (fiducia) structures, always without concealing assets or simulating transactions.
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We represent the taxpayer against information requests, notices, corrections, official assessments and penalties related to the wealth tax, and advise if assets were omitted or misstated in earlier returns.
The wealth tax combines tax law, asset valuation and accounting. Our team brings those disciplines together on one front.
Managing Director · Ex-DIAN
Tax attorney and specialist with experience inside DIAN. He knows first-hand how asset information, the income tax return and Form 420 are cross-checked in audits.
Tax attorneys
Specialists in the lawful structuring of assets for individuals and families, exclusions, estates, family companies and trusts, with a focus on economic substance and compliance.
CPAs and tax auditors
Experts in reconstructing gross and net wealth, tax valuation of assets, reconciliation with the income tax return and bracket-by-bracket wealth tax calculation.
We do not advise concealing property, accounts or holdings, or simulated sales, gifts or loans to reduce wealth on January 1. Omitting assets from the return is a high-risk tax and criminal conduct.
A company, holding or trust is recommended only when it has a real economic and family purpose, documentary support and consistency with the return. Paper structures do not withstand a DIAN audit.
Lawful planning can reduce or clarify the burden, but no outcome is guaranteed. An exact numeric calculation requires your case data: assets, values, debts, residence status and tax year.
At Ligal we combine the auditor's inside view with the family's asset strategy. We design solutions that can be explained and sustained before DIAN, because the goal is to protect assets within the law, not to hide them.
This information is general and does not replace the analysis of your specific case: thresholds, rates and exclusions depend on the tax year, the UVT in force and the taxpayer's status. Always verify the rule in force before deciding.
Direct contact with leadership
Juan Santiago Rodríguez Prieto
Director · Tax Attorney · Ex-DIAN
We begin with a confidential review of your assets, debts and returns to determine whether you are liable and which lawful route makes sense.
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Within 24-48 business hoursWe review your status under Art. 292-3 E.T., your inventory of assets and debts on January 1 and your prior returns.
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5 to 10 business daysWe reconstruct the base, apply exclusions and marginal rates and, where appropriate, design planning with real substance.
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Ongoing supportWe prepare Form 420 under the DIAN tax calendar and take on the defense against any DIAN request.
Frequently asked questions
Whoever is a taxpayer under Art. 292-3 of the Tax Statute and holds, on January 1 of the year, net wealth equal to or above 72,000 UVT must file and pay it. For individuals, the regime distinguishes by status: residents, undivided estates and non-residents for wealth held directly in Colombia, among others. You must therefore review Art. 292-3 according to your situation (resident, non-resident, undivided estate, etc.). This information is general and does not replace the analysis of your specific case.
The taxable event is holding net wealth equal to or above 72,000 UVT on January 1 of the year. As an example for 2026 only, with a UVT of COP 52,374, 72,000 UVT is about COP 3,770,928,000. For each year you must use the official UVT published by DIAN, because the peso value changes. The threshold is measured on net wealth, meaning gross wealth minus debts, valued under the Tax Statute rules; not on the market value of the assets or on the year's income.
Under Art. 296-3 E.T.: 0% up to 72,000 UVT; 0.5% between 72,000 and 122,000 UVT; 1% between 122,000 and 239,000 UVT; and 1.5% above 239,000 UVT, the latter only for 2023 to 2026 (from 2027 the top bracket returns to 1%). Marginal means each rate applies only to the slice of the taxable base within its bracket. Illustrative example, in UVT only: with a taxable base of 150,000 UVT, the 72,000-122,000 UVT bracket yields 250 UVT (50,000 x 0.5%) and the 122,000-150,000 UVT bracket yields 280 UVT (28,000 x 1%), for a total of 530 UVT. This is not a calculation for your case.
Partially. Art. 295-3 E.T. excludes from the taxable base the first 12,000 UVT of the equity value of the individual's house or apartment used as a home. It covers only the primary residence: it does not apply to vacation properties or second homes. As an example for 2026 only (UVT of COP 52,374), 12,000 UVT is about COP 628,488,000. If the equity value of the home exceeds that cap, the excess is part of the base. The Tax Statute also contains other exclusions and valuation rules that must be reviewed carefully.
No. The 40,000 UVT threshold was introduced by Legislative Decree 1474 of 2025, issued under the emergency, but the Constitutional Court declared it unconstitutional in Ruling C-079 of 2026. It therefore does not apply, and the wealth tax threshold for individuals remains 72,000 UVT under the regime of Arts. 292-3 to 296-3 of the Tax Statute. Always verify the rules in force before filing, because this topic has seen recent changes.
Net wealth is gross wealth, meaning the assets and rights measurable in money that you hold, minus the debts you owe, measured on January 1 of the year. Assets are not taken at market value by default: they are valued at their equity value under the valuation rules of the Tax Statute, which vary by type of asset. A reliable numeric calculation requires your case data: inventory of assets, cost support, debts, residence status and tax year.
Lawful planning means using permitted exclusions (for example, the first 12,000 UVT of the primary home), checking that the equity value of assets is correctly determined under E.T. rules and, where there is a real economic and family purpose, assessing corporate structures, a family holding or a trust (fiducia). Everything needs substance, documentary support and to be reflected in the returns. Hiding assets or simulating transactions is not lawful: it can lead to penalties and criminal liability.
If you are a taxpayer and do not file, or file with omitted assets or inaccurate values, you face DIAN requests, official assessments and penalties, and omitting assets can have criminal consequences. The return is filed on DIAN Form 420, and filing and payment dates are those of the DIAN tax calendar in force. If you detect errors in earlier returns, it is wise to analyze with a lawyer and an accountant the route to correct them before the authority acts. This information is general and does not replace the analysis of your specific case.
We analyze whether you are liable for the tax, calculate your exposure with real data and plan lawfully, in strict confidence.