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Bill or law · Colombia

Ley 2277 de 2022: reforma tributaria para la igualdad y la justicia social (impuesto al patrimonio, arts. 35 to 37)

In force

Adds articles 292-3, 294-3 and 295-3 to the Estatuto Tributario, creating a permanent annual wealth tax on net assets of 72,000 UVT or more held on 1 January, with the first 12,000 UVT of a person's home excluded.

Overview

Ley 2277 of 13 December 2022 made Colombia's wealth tax permanent. It charges individuals and undivided estates on net wealth held on 1 January once it reaches 72,000 UVT, about US$1.0 million in 2026, and excludes the first 12,000 UVT of the home. The scale is marginal: nothing up to 72,000 UVT, 0.5% from 72,000 to 122,000 UVT, 1% from 122,000 to 239,000 UVT and 1.5% above that. The 1.5% band applies only for 2023 to 2026.

Finance Minister José Antonio Ocampo filed the reform on 8 August 2022 with a permanent tax from COP 3 billion at two rates. Congress added the third. The register holds the named vote on the article: on 2 November 2022 the Senate plenary rejected a proposal to delete it, with the Secretariat reporting 18 for and 68 against. Sixty-five of the 66 senators printed under "no" are on the register; the other has died.

The tax raised about COP 1.2 trillion, US$320 million, in 2025 from 34,229 filers, and fortunes above 239,000 UVT paid 72% of it. The Constitutional Court declined to rule on challenges in sentences C-395 of 2024 and C-031 of 2025, so the tax stands.

In August 2026 President Abelardo de la Espriella announced that the wealth tax will be eliminated. The bill his government filed on 29 October 2026, Proyecto de Ley 477 de 2026 Cámara, does not repeal it. It keeps the tax for individuals only for 2027 to 2030, lifts the threshold to 95,500 UVT and sets rates of 0.5% and 1%. The president sent Congress a message of urgency on 3 November. As of 7 November 2026 the bill had not passed.

Written from the records and links on this page.

On the record 69

Statements, votes and sponsorships in the register whose source is this bill or one of its documents: 65 votes, 3 speeches, 1 sponsorship.

Show the other 29

People in the register 67

Sponsors and signatories who are on a register, each with the statement they rest on.