Tariff Changes on Imports of Internal Combustion Vehicles and Motorcycles (gasoline or diesel)
Through Decree 1432 of 2025, Colombia increased import tariffs on vehicles and motorcycles powered by gasoline or diesel engines. The measure is intended to address negative externalities by reducing reliance on fossil fuels, which currently account for 95.9% of the country’s energy demand, mitigating the carcinogenic and polluting effects associated with diesel and gasoline emissions, and strengthening the domestic automotive industry oriented toward clean energy technologies. The policy also seeks to attract investment capital for technological transformation within the sector and to promote knowledge transfer related to these technologies.
- For passenger vehicles classified under tariff heading 8703, import duties increased by 5% points, from 35% to 40%, affecting 13 subheadings that include passenger cars and other vehicles primarily designed for the transport of persons.
- For motorcycles classified under tariff heading 8711, import duties increased to 35%, reflecting increases of 15% and 30% across five subheadings covering motorcycles powered by internal combustion engines.
The aforementioned increase will be applied in accordance with the terms of existing trade treaties and agreements for Colombia.
Adjustment of the Motor Vehicle Tax for Tax Year 2026
The Ministry of Finance issued Decree 1457 of 2025, under which, effective January 1, 2026, the tax rates applicable to privately owned motor vehicles under Article 145 of Law 488 of 1998 are adjusted as follows:
| Vehicle amount | Rate |
|---|---|
| $57.349.000 | 1.5% |
| between $57.349.000 and $129.032.000 | 2.5% |
| more then $129.032.000 (3.5%) | 3.5% |
