According to Ruling 30970 of 2016, the National Tax Authority of Colombia (DIAN) announced 33% withholding income tax rate applicable to labor payments made to overseas workers from jurisdictions that are not related party to the Convention on the Protection of the rights of all migrant workers and their family members.
In article 408 of the Tax Code provides that payments made abroad involving interest, commissions, fees, royalties, compensation for personal services, exploitation of intellectual property, know-how, technical assistance services or technical services, consulting services, and exploitation of literary, artistic and scientific property are subject to a 33% withholding income tax rate on the total amount of the payment.
