Colombia VAT Calculator
How Much Is VAT in Colombia?
The standard VAT rate in Colombia is 19% in 2026. Other rates: 5% — Certain agricultural inputs and foods, spirits and wines, electric and hybrid vehicles, some health and retirement products; 0% — Exports, meat, fish, fresh eggs, milk and some dairy, and other listed goods, with input VAT recovery. Locally the tax is called Impuesto sobre las Ventas (IVA). Standard VAT/GST rates worldwide range from around 5% to 27%.
How to calculate Colombia VAT
To add 19% VAT to a net (tax-exclusive) price, multiply it by 1.19. To remove VAT from a gross (tax-inclusive) price, divide it by 1.19.
- Add VAT: COP 100 net × 1.19 = COP 119 gross (that is COP 19 of VAT)
- Remove VAT: COP 119 gross ÷ 1.19 = COP 100 net (that is COP 19 of VAT)
Use the Colombia VAT calculator above for any amount, or compare Colombia with every other country in our VAT rates by country table.
Colombia VAT Rates Overview
Every VAT rate currently in force in Colombia
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 19% | Most goods, services, imports and digital services |
| Reduced rate | 5% | Certain agricultural inputs and foods, spirits and wines, electric and hybrid vehicles, some health and retirement products |
| Zero rate (exentos) | 0% | Exports, meat, fish, fresh eggs, milk and some dairy, and other listed goods, with input VAT recovery |
VAT History and Local Rules in Colombia
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Emergency decree raising IVA on spirits and gambling struck down by the Constitutional Court
- 2018: IVA on digital services by foreign providers took effect
- 2017: Standard rate raised from 16% to 19% (Law 1819 of 2016)
- 1983: Modern value-added sales tax introduced
Is the VAT rate the same everywhere in Colombia?
Mostly yes: 19% applies nationwide, but the islands of San Andres, Providencia and Santa Catalina have a special regime excluding sales of goods there from IVA, and free trade zones have their own treatment.
Good to know
In Colombia 'exentos' are zero-rated with the right to recover input IVA, while 'excluidos' are outside IVA with no input recovery; the distinction matters for businesses.
The 2026 UVT (tax value unit) is COP 52,374; most IVA thresholds are expressed in UVT and change every year.
The department of San Andres, Providencia and Santa Catalina has a special regime under which goods sold there are excluded from IVA.
Zero-Rated and Exempt Supplies in Colombia
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods and qualifying services
- Beef, pork, chicken and fish
- Fresh eggs, milk and certain dairy products
- Internet for low-income households
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Medical and health services
- Education services
- Residential rent
- Public passenger transport
- Residential public utilities
- Interest and financial income from credit operations
- Goods sold in San Andres, Providencia and Santa Catalina
Colombia VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Colombia.
| Local name | Impuesto sobre las Ventas (IVA) |
|---|---|
| VAT number format | NIT: 9 digits plus check digit (e.g. 900123456-7) |
| Registration threshold | Individuals are not IVA-responsible if prior- and current-year gross income is below 3,500 UVT and other conditions are met; companies must register |
| Non-resident businesses | Foreign providers of digital services to Colombian consumers must register with the DIAN, or have IVA withheld by card issuers |
| Filing frequency | Bimonthly if prior-year gross income is 92,000 UVT or more (COP 4,818,408,000 for 2026); every four months otherwise |
| Filing and payment deadline | Per the annual DIAN calendar, based on the last digit of the NIT |
| E-invoicing / reporting | Mandatory electronic invoicing with prior DIAN validation for IVA-responsible taxpayers |
| Tax authority | Direccion de Impuestos y Aduanas Nacionales (DIAN) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Direccion de Impuestos y Aduanas Nacionales (DIAN) before relying on them.
Cross-Border Sales and Refunds in Colombia
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign providers of digital services (streaming, platforms, online advertising, e-learning and similar) to Colombian consumers must register with the DIAN and charge 19% IVA, or may opt for IVA to be withheld by card issuers and payment entities.
Tourist VAT refunds: Yes: non-resident foreign tourists can reclaim IVA on goods bought with an electronic invoice, for purchases of at least 3 UVT, up to 200 UVT per application, via DIAN Form 2737.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Colombia
What is the current VAT rate in Colombia?
The standard VAT rate in Colombia is 19% in 2026. Other rates in force: 5% (reduced rate), 0% (zero rate (exentos)). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Colombia?
To add 19% VAT, multiply the net price by 1.19. To remove it from a VAT-inclusive price, divide by 1.19; the difference is the VAT. The calculator at the top of this page does both.
Can tourists get an IVA refund in Colombia?
Yes. Non-resident foreign tourists can reclaim IVA on goods bought with an electronic invoice worth at least 3 UVT, up to 200 UVT per application, by filing DIAN Form 2737.
Did Colombia raise IVA in 2026?
No. An emergency decree in December 2025 tried to raise IVA on spirits and apply it to online gambling, but the Constitutional Court struck down the emergency and those measures fell; taxes paid are to be refunded.
How often do you file IVA returns in Colombia?
Taxpayers with prior-year gross income of 92,000 UVT or more file bimonthly; all others file every four months, on DIAN calendar dates set by the last digit of the NIT.
Who needs to register for VAT in Colombia?
Registration threshold: Individuals are not IVA-responsible if prior- and current-year gross income is below 3,500 UVT and other conditions are met; companies must register. Foreign businesses: Foreign providers of digital services to Colombian consumers must register with the DIAN, or have IVA withheld by card issuers.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.