Skip to main content

Colombia: Provisional suspension of decree on withholding and self-withholding taxes

Reinstatement of prior withholding tax regime

may 8, 2026

The Council of State on May 7, 2026, ordered the partial provisional suspension of Articles 2 to 8 of Decree 572 of 2025, which had amended withholding and self-withholding bases and rates across economic activities.

The decree—which sought to align withholding with actual tax liabilities and improve collection efficiency—was challenged for alleged inconsistencies with Article 365 of the Tax Code, breaches of constitutional tax principles, and insufficient technical support, along with adverse impacts on taxpayers.

The suspension takes immediate effect, meaning the amended provisions no longer apply, and the prior regime is reinstated pending a final ruling.

KPMG observation

Ultimately, the decision underscores the need for robust technical justification in tax regulation and requires the reapplication of the pre-existing withholding framework. Article 1 remains in effect.


For more information, contact a KPMG tax professional in Colombia:

Ricardo Ruiz | ricardoaruiz@kpmg.com

Pedro Madera | pmadera@kpmg.com

Karol Bolaños | karolbolanos@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline