On May 28, 2025, the Ministry of Finance and Public Credit issued Decree 0572 of 2025, with the purpose of modifying the self-withholding at source rates for income tax and complementary taxes, as well as adjusting the minimum bases and withholding at source rates. These provisions are applicable as from June 1, 2025.
Among the most relevant changes, the following are identified:
Increases in the self-withholding at source rates applicable to certain economic activities and the addition of new activities to the list. The following table shows a comparison of the applicable rates for certain activities:
