A Colombia capital gains tax calculator for the ganancia ocasional — the tax Colombia charges when you sell an asset such as listed shares, land, or a property for more than you paid. It is built for residents and investors who need a quick, accurate estimate of the tax due on a disposal, including the special exemption that applies to selling a main home.
How it works
In Colombia, profit on an asset held for two years or more is treated as a ganancia ocasional (occasional gain) and taxed at a flat 15%. Profit on an asset held for less than two years is not an occasional gain at all — it is added to your ordinary income and taxed at the progressive income-tax scale, so this tool flags that case rather than applying 15%.
The taxable gain is:
gain = sale price − cost basis
taxable gain = gain − exemption
tax = taxable gain × 15% (if held 2+ years)The cost basis is what you originally paid plus eligible costs and improvements. For a main home, up to 7,500 UVT of the gain can be exempt when proceeds go into an AFC savings account or buy a replacement home. UVT (Unidad de Valor Tributario) is Colombia’s indexed tax unit; the calculator converts the 7,500 UVT cap into pesos using the current UVT value.
Example and notes
Suppose you bought land for COP 200,000,000 and sold it five years later for COP
350,000,000. The gain is COP 150,000,000; held over two years, the tax is 150,000,000 × 15% = COP 22,500,000.
If instead that property was your main home, the 7,500 UVT exemption (about COP 350m+ at recent UVT values) could cover the whole gain, reducing the tax toward zero. Always keep purchase deeds and improvement receipts — they raise your cost basis and lower the taxable gain. Figures here are estimates; reinvestment timing and AFC rules can change the outcome.