Colombia VAT / Sales Tax

Detailed vat / sales tax rates and rules for Colombia in 2026.

VAT / Sales TaxCOP

Colombia levies a 19% value-added tax (IVA) on most goods and services. Essential goods including basic foods, medicines, and agricultural inputs are excluded or zero-rated. A reduced rate of 5% applies to processed foods, hygiene products, and certain capital goods. Exempt services include health, education, public transportation, and financial services. Colombia also imposes a national consumption tax (Impuesto Nacional al Consumo) of 4-16% on restaurants, mobile phone services, and vehicles. Bimonthly IVA returns are required for most businesses.

Standard Rate

19%

Registration Threshold

Businesses with annual gross income exceeding 3,500 UVT (approximately COP 161 million) must register as IVA-responsible taxpayers

Reduced Rates

5% — Certain processed foods, hygiene products, medical devices, certain agricultural inputs0% — Basic food staples, medicines, agricultural inputs, exports, education, health services

How Colombia VAT / Sales Tax compares

Colombia’s standard VAT / sales tax rate of 19% is the 44th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and South America’s regional average of 16.4%.