CO · N 4°42′ · W 74°04′
Colombia
Colombia's S.A.S. is a flexible local entity for entering the Andean and wider Latin American markets, and may be held by one foreign individual or company. Ordinary commercial activities generally permit foreign ownership; capital inflows and profit remittances must follow foreign-exchange registration and tax rules.
Key points on one page.
- Tax
- CIT 35%, plus municipal industry-and-commerce tax; resident companies face a 15% minimum effective-tax rule.
- Shareholders and directors
- Min. 1 shareholder and 1 legal representative; no mandatory board for an S.A.S.
- Share capital
- No statutory minimum; subscribed shares may be paid within 2 years after incorporation.
- Local requirements
- Colombian principal domicile, RUT/NIT registration and a legal representative are required; foreign capital must be registered.
- Annual maintenance
- Renew commercial registration and file income tax annually; appoint a statutory auditor when legal thresholds apply.
- Incorporation timeline
- Approx. 2–4 weeks, depending on document authentication, chamber and tax registration.
- Public disclosure
- Initial shareholder and legal-representative data are searchable with the commercial filing; UBOs go to DIAN's non-public RUB.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
02 · Advantages
Why Colombia
- 01One shareholder is permitted; ordinary sectors generally allow 100% foreign ownership
- 02Private-document incorporation and flexible share classes and bylaws
- 03Proper foreign-exchange registration supports lawful dividend and exit-proceeds remittance
03 · Requirements
Formation requirements
- Bylaws must state shareholders, capital, legal representative and Colombian principal domicile
- Foreign shareholder documents generally need legalization or Apostille and an official Spanish translation
- Route foreign-currency contributions through a compliant foreign-exchange channel for investment registration
04 · Compliance
Annual compliance
- Renew commercial registration by 31 March each year
- File and pay CIT by the NIT-based due date; handle VAT, withholding tax and e-invoicing if applicable
- Update RUB after relevant changes; appoint a statutory auditor when legal thresholds apply
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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