How to register a business in Colombia (2026)
The simplest route: register for free online in the DIAN tax register (RUT) as a self-employed worker (non-commercial activity) or, to trade, register with the Chamber of Commerce through the Ventanilla Única Empresarial (VUE). To protect your personal assets, an S.A.S. (Ley 1258 de 2008) can be set up by one person with no legal minimum capital.
Checked on 2026-10-28. Rules change: confirm with the official office before paying.
Where to register
Ventanilla Única Empresarial (VUE) – MinCIT / Cámaras de Comercio
Which legal form to choose
Self-employed (persona natural no comerciante)
| For whom | Liberal professions, consultants and non-commercial service providers (Commercial Code, art. 23) |
|---|---|
| Capital | None |
| Liability | Unlimited, on personal assets |
| Tax | Personal income tax or Simple Tax Regime (RST); RUT registration is free |
Persona natural comerciante (sole trader)
| For whom | Trade, a shop or workshop run alone |
|---|---|
| Capital | None |
| Liability | Unlimited: personal assets cover business debts |
| Tax | Income tax or RST; matrícula mercantil renewed every year before 31 March |
S.A.S. (Sociedad por Acciones Simplificada, Ley 1258 de 2008)
| For whom | Solo or group projects that want to separate personal and business assets |
|---|---|
| Capital | No legal minimum; capital paid up within 2 years at most |
| Liability | Limited to contributions |
| Tax | Corporate income tax 35% or RST if shareholders are resident individuals and income < 100,000 UVT |
The steps
- Choose your legal form and estimate fees with the commercial registry pre-calculator on vue.gov.co.
- Self-employed, non-commercial: register for the RUT on dian.gov.co, free, with your Colombian cédula, even from a phone.
- Trader: fill in the RUES form and apply for the matrícula mercantil online via the VUE or at the Chamber of Commerce.
- S.A.S.: draft the bylaws (private document), have signatures authenticated, then register them with the Chamber of Commerce of the head office.
- Traders and companies: RUT registration and the NIT tax number are handled through the Chamber of Commerce.
- If it pays off, opt into the Simple Tax Regime (RST) when registering for the RUT.
- Activate DIAN electronic invoicing (under the RST: within two months of registering).
- Join an EPS (health), a pension fund and an ARL (work risks), then pay contributions monthly via PILA.
- Municipal permits (land use, safety, etc.): check with the one-stop shop and the town hall.
Documents
- Valid Colombian cédula de ciudadanía
- Foreigners: valid ID; the RUT is done at a DIAN office, not online
- RUES form (Registro Único Empresarial y Social)
- S.A.S.: bylaws with authenticated signatures (art. 5, Ley 1258 de 2008)
- Notarial deed (escritura pública) if you contribute real estate
- Address, email, phone and description of the activity
- Amount of capital and assets (basis for fees)
How much it costs
RUT: free. 2026 Chamber fees: matrícula = COP 24,220 + COP 8,477 per million of assets (assets up to COP 78,715,000); registering the incorporation deed COP 73,000; RUES form COP 8,500; certificate COP 12,100. Departmental registration tax and signature authentication: check with the one-stop shop. Possible exemption for people aged 35 or under (Ley 1780 de 2016).
How long it takes
Online RUT: you get the PDF document at the end of the process. Matrícula and S.A.S.: the Chamber of Commerce checks the bylaws before registering them; exact timing: check with the one-stop shop. An S.A.S. only exists as a legal entity once entered in the commercial register.
Taxes
Income tax (companies: 35%). Optional alternative: Simple Tax Regime (RST) if income < 100,000 UVT (UVT 2026 = COP 52,374), consolidated rates from 1.2% to 14.5% depending on activity, with municipal ICA included. VAT at the 19% general rate if you are VAT-liable. Electronic invoicing is mandatory.
Social security
From 1 SMMLV of income (COP 1,750,905 in 2026), the self-employed contribute on 40% of net income (gross fees for service contracts), between 1 and 25 SMMLV: health 12.5%, pension 16%, ARL 0.522% to 6.96% depending on risk. Paid monthly, in arrears, via PILA.
Support and funding
- iNNpulsa Colombia — Entrepreneurs and companies: open calls (e.g. iNNpulsa Mujeres, Oportunidades para Emprender); check dates on the site
- Fondo Emprender (SENA) — Funding for business plans through targeted calls (2026: farmers, people with disabilities, Indigenous peoples); check conditions
- VUE national programmes (ZASCA, Fábricas de Productividad, Territorios Clúster) — Micro and small businesses wanting to boost productivity
Find a professional (official directories)
- SIRNA – National Register of Lawyers (Judicial Branch)
- Superintendencia de Notariado y Registro – notary directory
- Junta Central de Contadores (register of public accountants)
- RUES – Registro Único Empresarial y Social (company search)
Watch out
The RUT is free: do not pay any middleman. A sole trader is liable for debts with personal assets. Under the RST, liberal professions pay 5.9% to 14.5%: compare before opting in. Renew the matrícula before 31 March. A draft decree from October 2026 plans new Chamber fees from 2027.
Business ideas for Colombia
Mundyo shows you the ideas that work in Colombia, with amounts in COP.
See the numbers for my countryOfficial sources
- VUE – Creación de empresa persona natural y jurídica
- VUE – Preliquidador de registro mercantil
- VUE – Programas nacionales
- DIAN – Registro Único Tributario (RUT)
- DIAN – Abecé inscripción en línea RUT
- DIAN – Régimen Simple de Tributación: quiénes pueden optar
- DIAN – Tarifas RST
- DIAN – Obligaciones contribuyentes del RST
- DIAN – Inscripción al RST si no tiene RUT
- DIAN – Concepto 8857 de 2025 (tarifa general IVA 19 %)
- Secretaría del Senado – Ley 1258 de 2008 (S.A.S.)
- Secretaría del Senado – Estatuto Tributario, art. 240 (tarifa 35 %)
- Secretaría del Senado – Ley 1780 de 2016 (exención matrícula jóvenes)
- Secretaría del Senado – Código de Comercio, art. 23
- Secretaría del Senado – Código de Comercio, art. 33 (renovación matrícula)
- Confecámaras – Tarifas del registro mercantil 2026 (Cámara de Comercio de Medellín)
- MinCIT – Proyecto de decreto tarifas registro y renovación matrícula mercantil (19-10-2026)
- UGPP – ABC Trabajador independiente omiso 2026
- UGPP – ABC Trabajador independiente con contrato de prestación de servicios
- SIRNA – Registro Nacional de Abogados
- Superintendencia de Notariado y Registro – Notarías
- iNNpulsa Colombia
- Fondo Emprender – SENA
- RUES – Registro Único Empresarial y Social