❌ SUSPENDED: Following the Constitutional Court’s decision of January 29, 2025 (Corte Constitucional), the provisions analyzed below are currently suspended.
Through Legislative Decree No. 1474 of December 29, 2025 (Decreto Legislativo No. 1474 de 29 de diciembre de 2025), issued under the State of Emergency declared by the National Government through Decree 1290 of December 22, 2025 (Decreto 1290 del 22 de diciembre de 2025), the Executive adopted the following principal indirect tax measures:
Measures Affecting Consumption Tax and Value Added Tax
For tax year 2026, liquors, wines, and aperitifs are subject to Value Added Tax (Impuesto sobre las Ventas, IVA) at a 19 percent rate. Five percentage points of the VAT collected remain earmarked for the departments.
Online gambling and betting activities (juegos de suerte y azar) operated exclusively through the internet during 2026, whether operated in Colombia or from abroad, are subject to VAT at 19 percent. The tax is borne by the gaming operator. The taxable base is gross revenue calculated as wagers placed minus prizes paid during the corresponding two month period.
The VAT exemption threshold for postal imports, courier shipments, and express deliveries (tráfico postal y envíos urgentes) is reduced from USD 200 to USD 50 for 2026. Excise tax on alcoholic beverages (impuesto al consumo de licores) is increased through a mixed structure. A specific component of COP 750 per degree of alcohol applies, plus an ad valorem component of 30 percent on the retail sale price.
Excise tax on cigarettes and tobacco is amended to include electronic cigarettes and vaping systems with or without nicotine. The rate for traditional cigarettes is COP 11,200 per pack plus a 10 percent ad valorem component. For vaping products, the rate is COP 2,000 per milliliter plus a 30 percent ad valorem component.
