---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "south_america", "gafilat", "legal"]
aliases: ["CO", "COL"]
created: 2026-04-13
updated: 2025-10-01
compile_into: ["[[country--colombia]]"]
sources:
  - name: "Superintendencia Financiera de Colombia"
    url: "https://www.superfinanciera.gov.co"
    type: "official"
---

# 🇨🇴 [[country--colombia|Colombia]] (CO) — Crypto Regulation

> Colombia lacks comprehensive crypto licensing law; Draft Bill 510/2025 pending in Congress. DIAN Resolution 240/2025 (Dec 2025) introduced OECD CARF-aligned crypto reporting for 2026 tax year. SFC sandbox (LaArenera) available. Financial institutions prohibited from banking crypto exchanges.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 35/100 (Moderate Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--south-america|south america]] |
| Currency | [[entity--cop|COP]] |
| Adoption Rank | #16 |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 10%-15% on occasional gains; progressive income tax up to 39% |
| Capital Gains (Corporate) | 35% corporate income tax |
| VAT on Crypto | No |
| Mining Tax | Subject to income tax |
| Staking Tax | Subject to income tax |
| Airdrop Tax | No specific guidance |

Colombia taxes crypto gains under general income tax rules. The DIAN requires crypto income reporting. Crypto assets must be declared as part of the patrimonio (net worth declaration).

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--sfc|SFC]] |
| Framework | Draft Bill 510/2025 (pending) + SFC Sandbox + DIAN Resolution 240/2025 |
| Ease | medium |
| Cost | $15,000 - $100,000 |
| Timeline | 3-12 months |

No formal crypto-specific licensing yet. SFC sandbox available. AML/KYC required. DIAN reporting for transactions >$50K starting 2026. Banking access restricted for exchanges.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | fsrb_only |

## DeFi

**Status:** Unclear

No DeFi regulation.

## Stablecoins

**Status:** no_rules

No specific framework.

## NFTs

**Status:** no_rules

No NFT regulation.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.105/kWh |
| Renewable Energy | 70% |
| Climate | tropical |
| Infrastructure | good |

Colombia has a legal mining environment with relatively high renewable energy usage and moderate electricity costs. Infrastructure for data centers and internet is good, supporting mining operations.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 39/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |

## Enforcement

SFC monitors sandbox participants. DIAN pursues crypto tax compliance.

## CBDC Status: exploring

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [Superintendencia Financiera de Colombia](https://www.superfinanciera.gov.co)