Where can you find the current tax regime, and how often does it change?

The competent authority is the National Tax and Customs Directorate (DIAN), and the primary legal framework is the Colombian Tax Code (Estatuto Tributario), which is periodically amended through tax reforms. For this reason, this page indicates the applicable year and refers users to the official sources for confirmation.

What other taxes should a company consider?

In addition to corporate income tax and VAT, companies should consider the Industry and Commerce Tax (ICA), a municipal tax whose rate varies by municipality; the Financial Transactions Tax (GMF, commonly known as the "4x1000" tax); and the occasional gains tax.

What is the VAT rate in Colombia?

The standard Value Added Tax (VAT) rate is 19%. Reduced rates of 5% and 0% (for exempt goods and services) also apply depending on the type of good or service. Since tax treatment varies by industry, it is important to define your investment sector and consult a trusted tax advisor or statutory auditor.

Legal Guide 2026 · Chapter 07 of 7

Tax, Customs and Foreign Trade

A clear tax and customs framework strengthens competitiveness and facilitates foreign investment in Colombia.

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