Tax measures adopted within the framework of the State of Emergency in Colombia

Legislative Decree 1474 , issued in the context of Decree 1390 , introduces an exceptional and temporary package of tax measures aimed at strengthening revenue collection and financing the General Budget of the Nation.

The provisions have a main impact on the 2026 tax year and cover indirect taxes, direct taxes, sectoral measures and normalization mechanisms.

Main tax measures

VAT on spirits, wines and aperitifs (19%)

During 2026, these products will be taxed at the general VAT rate of 19% , eliminating the reduced rate of 5%. The transfer of 5 percentage points to the departments is maintained.

Key impact

• Immediate increase in revenue.

• Increase in the final price to the consumer.

• Strengthening the corrective tax approach on goods with negative externalities.

  
  

VAT on games of chance and gambling operated online

Online games, provided from Colombia or from abroad, are subject to a 19% VAT on the GGR (Gross Gaming Revenue) , defined as bets less prizes paid.

Key impact

• Elimination of preferential treatment compared to physical operators.

• Equalization of obligations for foreign operators of digital services.

• The user's location criteria determine the tax liability.

  
  

Reduction of the de minimis threshold on imports

The VAT exemption on postal or courier shipments is reduced from USD 200 to USD 50 .

Key impact

• It directly affects cross-border e-commerce .

• It reduces a tax expenditure considered regressive.

• It improves competitive neutrality vis-à-vis local trade.

  
  

Strengthening the wealth tax

For the tax year 2026:

• The entry threshold is reduced from 72,000 UVT to 40,000 UVT .

• The taxpayer base is significantly expanded (≈ 1.7% of taxpayers ).

• A progressive table is introduced with marginal rates of up to 5% for assets exceeding 2,000,000 UVT .

  
  

Surcharge on the financial sector

Financial institutions are subject, by 2026, to:

• 15 additional percentage points in income tax.

• Total effective rate of 50% .

• Mandatory advance payment of 100% of the surcharge.

  
  

National consumption tax on “luxury” goods

The consumption tax rate is raised to 19% for:

• Automobiles

• High-displacement motorcycles

• Yachts, ships and aircraft

  
  

Objective: to strengthen vertical equity by taxing high-value non-essential consumption.

Special tax on the extraction of hydrocarbons and coal

A temporary 1% tax is created on:

• The first sale in the country , or

• The export of hydrocarbons and coal.

  
  

Royalty and deductibility regime

During 2026:

• Royalties are not deductible , except in low price scenarios where their non-deductibility generates fictitious income.

• A technical mechanism for calculating the cost associated with royalties is incorporated, aligned with Sentence C-489 .

  
  

Standardization and reconciliation measures

The decree incorporates:

• Reductions in penalties and interest .

• Reconciliations in tax, customs and foreign exchange processes.

• Tax regularization tax of 19% for omitted assets, non-existent or undervalued liabilities.

  
  

Objective: immediate collection and reduction of the volume of litigation.

Summary table of measures

Extent	Tribute / Mechanism	Main change	Subjects impacted	Validity
VAT on spirits, wines and aperitifs	VAT	Rate at 19% (previously 5%)	Producers, importers and distributors	2026
VAT on online gambling	VAT	19% on GGR	National and international online operators	2026
De minimis reduction	VAT on imports	Exemption reduced from USD 200 to USD 50	E-commerce and consumers	2026
Wealth tax	Direct tax	Threshold at 40,000 UVT + progressiveness up to 5%	High net worth	2026
Financial sector surcharge	Rent	+15 pp → 50% effective	Banks and financial institutions	2026
Luxury goods	Consumption tax	Rate at 19%	High-value buyers	2026
Hydrocarbons and coal	New tax	1% first sale/export	Extractive sector	2026
Non-deductible royalties	Rent	Partial restriction with corrective	Extractive sector	2026
Tax regularization	Special tax	19% on omitted assets	Taxpayers	Temporary
Reduction of penalties	Tax management	Penalties 15% + late payment 4.5%	In default or under discussion	Until April 2026

Source : Presidency of the Republic

Brinta and tax compliance management in Colombia

The exceptional measures adopted for 2026 reinforce the need for control and traceability in tax management , especially in the face of temporary and high-impact regulatory changes.

Brinta allows for the centralization of tax compliance in Colombia, providing greater control and predictability in the face of new regulatory scenarios.

Talk to our team and manage your tax compliance in Colombia with security and consistency.