Colombia's Ministry of Finance has published Decree No. 0771 of 7 July 2025, which sets the deemed minimum annual interest rate (yield) between companies and their partners or shareholders. The deemed minimum rate is set at 9.25%, which applies for loans granted by a company to its partners or shareholders, or vice versa, in the 2025 tax year. This is up from the minimum rate of 12.69% in the 2024 tax year.