Do I have to declare my cryptocurrencies if I didn't sell them?

Yes, they are included in your assets at their tax cost as of December 31 if you are obliged to file a tax return.

When does the 15% occasional gain apply?

When the asset was held for two years or more before its sale.

Form 210 for resident individuals.

Cómo declarar criptomonedas en Colombia

DIAN considers crypto assets intangible assets valued at cost, which must be declared in wealth and whose sale generates taxable income. Taxation depends on how long you have held the asset.

Information reviewed by Mikael O.

Isometric illustration about cryptocurrency taxes in Colombia

Quick Tax Summary

Tax type: Ordinary income or occasional gain
Tipo aplicable: 0% – 39% on income; 15% on occasional gain
Tax-exempt minimum: UVT thresholds for mandatory declaration
Crypto-to-crypto: Yes
Staking y recompensas: Taxable income
Losses: Offsettable with limitations
Filing deadline: August – October according to the last digits of the NIT
Formularios: Form 210 for natural persons
Sanciones: Minimum penalty for late filing and default interest
Autoridad fiscal: DIAN

Income or occasional gain

If you sell a crypto asset that you have held for less than two years, the profit is considered ordinary income and is taxed according to the progressive scale. With more than two years of ownership, it may be treated as an occasional gain at 15%.

In both cases, the value must be expressed in Colombian pesos at the market representative rate on the day of the transaction.

Wealth declaration

Crypto assets are included in the wealth declaration at their tax cost as of December 31, even if you haven't sold them. Omitting them can lead to a penalty for omitted assets.

Exceeding the UVT thresholds for wealth, income, card consumption, or deposits obliges you to file a tax return even if you haven't made profits with crypto.

Before filing: have your history in order

The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.

See exchanges with MiCA license

Frequently Asked Questions

Other countries in the same region · Latin America

This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.

🇨🇴Cómo declarar criptomonedas en Colombia