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Colombia 3% SEP / Digital Services Tax 2024

Colombian government imposes a SEP / DST on non-residents from 1 January 2024.

Non-resident providers of certain digital services will become liable (Decree No. 2039/2023) to 3% income tax from 1 January 2024. The original proposal was for a 5% tax on gross income from digital services.

The SEP (Significant Economic Presence) / DST (Digital Services Tax) would be charged via 5% corporate income tax charge or via 10% Withholding Tax by customer, payment processor or other. It comes as part of a two-part significant economic presence income tax test  (see below) and may be applied on e-commerce goods, too.

The new tax comes as OECD Pillar 1 discussions falter and more countries look to enforce DST’s instead.

See our DST country implementations tracker

Colombia has introduced VAT on foreign digital services, but enforcement is limited.

The SEP / DST would be charged on turnover from the following services:

  • Digital advertising
  • Streaming or download media and content
  • Sale of user data
  • Hosting
  • Online e-learning and training
  • Other services provided via digital or electronic
  • Intermediation platforms
  • Digital subscriptions

Significant economic presence (SEP) Nexus tests

Colombia’s significant economic presence for digital services and e-commerce sales of goods. This is based on two Nexus tests:

  1. Over 300,000 local customers; and
  2. Turnover above US$ 264,000.
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Americas Digital Services Taxes (DST)

Country Status Rate Annual sales threshold Scope
In-country income Global income
Argentina Dec 2020 5%, 10%, 15% Online gambling
Brazil - 1 Proposed 1-5% BRL 100m BRL 3bn Advertising; user data; interfaces;
Brazil - 2 Proposed 3% on COFINS BRL 78m $240m Advertising; platform services for selling goods and services
Brazil - 3 Proposed 3% BRL 4.5bn Advertising; platform interaction services; data
Brazil - 4 Proposed 3% - 10% BRL 100m Media; apps; gaming; gambling (10%); software
Brazil - 5 Proposed 3% Advertising; user data; payment platforms; media
Canada Jan 2024 3% CAD 20m €750m Advertising, online marketplaces, social media and the sale/licensing of user data.
Colombia 2023 3% US$ 264k - Advertising; streaming or download media; user data; e-learning - Significant Economic Presence test
Costa Rica Nov 2019 Tourist accommodation rentals
Paraguay Jan 2021 4.5% Non-resident: media; gaming; data processing; advertising; gambling; software
Uruguay Jan 2018 12% Digital services Non-residents


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