Inheritance tax in Colombia:
an inheritance is an occasional gain, and it is planned before it arrives so the family does not lose wealth.

The Tax Code defines as occasional gains inheritances, legacies, donations and other gratuitous acts between living persons, and the spousal portion (art. 302, amended by Law 1607 of 2012). That is, an inheritance is not income that is tax-exempt by nature: it is an occasional gain, with its rate (art. 314 or 316) and its own exemptions (art. 307). How much is paid in practice depends on those exemptions and on each heir's base.

Article 307 (amended by article 30 of Law 2277 of 2022) exempts: 13,000 UVT for the decedent's home; 6,500 UVT for other real estate of the decedent; 3,250 UVT for the spouse and for each heir or legatee (spousal portion, inheritance or legacy); 20% of what is received by persons other than forced heirs and the spouse, capped at 1,625 UVT; and the books, clothing, utensils and furniture of the home. As a reference only, with the 2026 UVT of COP 52,374 (DIAN Resolution 000238 of 2025): 13,000 UVT ≈ COP 680,862,000; 6,500 UVT ≈ COP 340,431,000; 3,250 UVT ≈ COP 170,215,500; 1,625 UVT ≈ COP 85,107,750. The UVT applicable to your succession and how the items combine depend on the case and are calculated with the real figures.

Only as an arithmetic example and without other variables: if, after applying the exemptions that correspond, a resident heir's taxable occasional gain were COP 200,000,000, the tax at 15% (art. 314) would be COP 30,000,000. Each case must be calculated with its real figures and the article 307 exemptions that apply to it; this example is not a quote or a promise of results.

Under article 303 of the Tax Code, the base is the value of the assets on December 31 of the year before the liquidation of the succession or the donation, with rules by type of asset: real estate is valued under article 277, shares under article 272 and trust rights at 80% of their value, among others. A poorly supported value can mean overpaying or a dispute with DIAN, which is why the supporting documents are gathered before liquidating.

The occasional gains rate is 15% both for residents and estates of resident decedents (art. 314) and for non-resident individuals and estates of non-resident decedents, the latter on occasional gains of Colombian source (art. 316). Residence therefore changes the scope of what is taxed (for example, assets abroad). See tax residence in Colombia and, for assets outside the country, succession of assets abroad.

The General Procedure Code provides that testate, intestate or mixed successions are liquidated through the judicial process, without prejudice to the notarial procedure provided by law (Law 1564 of 2012, art. 487). Besides the judicial process, the law provides for a procedure before a notary (CGP art. 487); which route applies is assessed in each case. Ligal assesses which route suits your family.

The total cost adds up several items: the occasional gains tax (if any, after the exemptions), notarial fees or the costs of the judicial process, registration of the real estate, legal fees and supporting documents (certificates, appraisals). The amounts vary with the value of the assets, the number of heirs and the route chosen; current rates are confirmed in each case, which is why we do not offer general figures. In the diagnosis we show you the items and a calculation with your figures.

Among the main ones: (1) lifetime donation, which is also an occasional gain for the recipient, with a 20% exemption up to 1,625 UVT (art. 307) and its own procedure (see lifetime donation to children); (2) partition during life by public deed with judicial authorization, respecting forced allotments and marital property, without a succession proceeding (CGP, art. 487, sole paragraph); (3) the family company or trust, to organize assets and their transfer (see family holding and trust); and (4) protection of the home (see unattachable family estate). No single tool fits every case: it depends on the assets, the heirs and what the family wants.

Assets abroad may be subject to the succession rules of the country where they are located, in addition to the tax effects in Colombia that apply according to the residence of the decedent and of the heirs. It is a matter with its own rules that is not resolved on this page: see Ligal's page on succession of assets abroad, which explains the coordination between both countries.

DIAN can dispute the declared value or the occasional gain. The defense is built with the value documentation gathered at liquidation (certificates, appraisals, tax cost) and with the argument on the rules of article 303. Ligal handles the defense end to end: the response before DIAN, the appeal and, if needed, the lawsuit, with lawyers, accountants and ex-DIAN experience.

Ligal is a firm specialized in tax law and estate planning. Under the direction of Juan Santiago Rodríguez Prieto, a tax lawyer and ex-DIAN, together with Jeysson Pulido, accountant, and LIGAL Auditores (certified public accountants), we combine legal analysis with the calculation and accounting support of each scenario. Our work is backed by 5.0 / 5 on Google with 36 reviews: https://share.google/VVzMvULrOj8Mj52Au. The team handles real cases of planning, audits, enforced collection and tax litigation. No result is guaranteed.