Colombia Sets Minimum Interest Rate on Shareholder Loans for 2026

Colombia's Ministry of Finance has published Decree No. 0898 of 29 July 2026, which sets the deemed minimum annual interest rate (yield) between companies and their partners or shareholders. The deemed minimum rate is set at 9.09%, which applies for loans granted by a company to its partners or shareholders, or vice versa, in the 2026 tax year. This is down from the minimum rate of 9.25% in the 2025 tax year.