Tax regime applicable to cooperatives in Colombia
Abstract
Cooperatives in Colombia are defined as non-profit associative enterprises and are legal entities under private law. Cooperatives, as enterprises, are economic actors that interact in the market alongside private and public commercial enterprises. As an economic actor within the market, cooperatives fulfill their constitutional obligation to contribute to the expenses and burdens of the State, generally under the same conditions as other entities, notwithstanding the existence of exceptional tax treatments, which are justified by the nature of entities that do not pursue profit but rather the generation of social well-being, thus helping the State achieve its objectives. For this reason, cooperatives have historically enjoyed special or differential tax treatment, especially in the case of direct taxes. This document presents a summary of the tax status of cooperatives in Colombia with respect to income tax. Income tax in Colombia is the most important tax in the country today.
Received: 7 July 2025
Accepted: 11 November 2025
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