Colombia VAT Rates 2026
Colombia levies Value Added Tax as IVA (Impuesto sobre las Ventas). The standard rate is 19%, applied to most goods and services. Reduced rates of 5% apply to certain processed foods (coffee, pasta, sausages), prepaid health plans, electric and hybrid vehicles.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 19% | Most goods and services |
| Reduced | 5% | Certain processed foods (coffee, pasta, sausages), prepaid health plans, electric and hybrid vehicles |
| Zero-rated | 0% | Exports, certain basic foods and school supplies (excluded/exempt categories) |
Registration and filing
| Registration threshold | Small traders below UVT-indexed limits may operate as 'no responsables de IVA'; others register from the first sale |
| Tax authority | DIAN (Dirección de Impuestos y Aduanas Nacionales) |
| Filing frequency | Bi-monthly or quarterly returns depending on revenue |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/CO endpoint to get Colombia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/CO
# No authentication required for rate lookups
# Response:
# { "country_code": "CO", "tax_type": "vat",
# "standard_rate": 19, "reduced_rates": [5],
# "currency": "COP", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Colombia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CO').then(r => r.json());
// → { standard_rate: 19, reduced_rates: [5],
// currency: 'COP' }
applyRate(rates.standard_rate);About Colombia VAT
Colombia's 19% IVA arrived with the 2017 structural reform and coexists with a parallel "national consumption tax" on restaurants and mobile services — two overlapping indirect taxes that trip up foreign entrants. The 5% band backs an industrial-policy mix from coffee to electric vehicles. DIAN's UBL-based e-invoicing mandate is one of Latin America's strictest, and three day-long "IVA-free days" a year suspend the tax on selected consumer goods, a uniquely Colombian retail event.
VAT in Colombia is administered by the DIAN (Dirección de Impuestos y Aduanas Nacionales).
Sources: PwC Worldwide Tax Summaries · DIAN (accessed Jun 2026)
Rate history
- 2017Standard rate raised from 16% to 19% in the structural tax reform
Frequently asked questions
What is the VAT rate in Colombia in 2026?
19% standard and 5% reduced (selected processed foods, prepaid health, electric vehicles); many basics are excluded or exempt.
What are Colombia's IVA-free days?
Government-designated days (up to three per year) when selected goods — clothing, electronics, school supplies — can be sold without the 19% IVA.
Related concepts and guides: