{"id":15547,"date":"2025-09-06T17:26:33","date_gmt":"2025-09-06T22:26:33","guid":{"rendered":"https:\/\/nexo.legal\/?p=15547"},"modified":"2025-09-23T13:39:41","modified_gmt":"2025-09-23T18:39:41","slug":"reforma-tributaria-colombia-2025","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/reforma-tributaria-colombia-2025\/","title":{"rendered":"La reforma tributaria m\u00e1s grande en la historia de Colombia: \u00bfqu\u00e9 cambia y c\u00f3mo te afecta?"},"content":{"rendered":"\t\t
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On September 1, 2025, President Gustavo Petro\u2019s government presented to Congress what is already being called the <\/span>largest and most ambitious tax reform in Colombia\u2019s history<\/b>.<\/span><\/p>

The project, led by Finance Minister Germ\u00e1n \u00c1vila, aims to raise <\/span>COP $26 trillion in its first year<\/b> and is directly tied to the <\/span>2026 National Budget<\/b>, which totals COP $556 trillion.<\/span><\/p>

The Minister has been clear: if Congress doesn\u2019t approve it, <\/span>\u201cthere is no Plan B.\u201d<\/span><\/i><\/p>

At <\/span>Nexo Legal<\/b>, we want to break it down in plain language so you understand what\u2019s changing, what new taxes to expect, and how this could impact your life, your investments, or your business in Colombia.<\/span><\/p>

VAT and Consumption Taxes: More Costly \u201cLuxury\u201d Spending<\/b><\/h2>

One of the biggest moves is expanding VAT and consumption taxes to more products and services. The idea is that those who spend on non-essential or luxury goods should contribute more.<\/span><\/p>

\u00a0What this means in practice:<\/span><\/p>

  • Liquor and cigarettes<\/b>: higher taxes (30% rate).<\/span><\/li>
  • Luxury goods<\/b>: VAT rises from 16% to 19% (e.g., private club memberships).<\/span><\/li>
  • Hybrid cars<\/b>: lose tax benefits and now pay 19% VAT.<\/span><\/li>
  • Tourism<\/b>: foreign visitors will no longer get a VAT exemption on hotels.<\/span><\/li>
  • Concerts and events<\/b>: tickets over COP $500,000 face a 19% VAT.<\/span><\/li>
  • Digital services<\/b>: cloud storage, data processing, and AI-related platforms will now be taxed.<\/span><\/li>
  • Gasoline and diesel<\/b>: VAT will apply for the first time, alongside higher carbon taxes.<\/span><\/li><\/ul>

    \ud83d\udca1 <\/span>In simple terms:<\/b> traveling, entertainment, buying a car, or using digital platforms in Colombia will all get more expensive. Even if basic food products remain untaxed, indirect costs (transportation, logistics) could push grocery prices up.<\/span><\/p>

    Income and Wealth Taxes: Focus on the Wealthy (and Middle Class Still Affected)<\/b><\/h2>

    The reform also targets higher earners and individuals with significant wealth. The government\u2019s message is clear: those who have more, should pay more.<\/span><\/p>

    What changes:<\/span><\/p>

    • Income tax<\/b>: top rates increase to <\/span>41%<\/b>.<\/span><\/li>
    • No more deductions for dependents<\/b>, which affects middle-class families.<\/span><\/li>
    • Dividends<\/b>: the 19% exemption is eliminated; transfers abroad taxed at 30%.<\/span><\/li>
    • Financial sector<\/b>: brokers and insurers face a steep surtax, effective rates near 50%.<\/span><\/li>
    • Religious organizations<\/b>: will pay income tax on commercial activities not tied to worship.<\/span><\/li>
    • Wealth tax<\/b>: threshold lowered from COP $3.6 billion to COP $2 billion, with annual rates up to <\/span>5%<\/b>.<\/span><\/li><\/ul>

      \ud83d\udca1 <\/span>In simple terms:<\/b> if you have high income, real estate, or investments in Colombia, your tax bill will rise. Even middle-class families lose with the removal of dependent deductions.<\/span><\/p>

      Energy and Environment: Heavier Burden on Polluters<\/b><\/h2>

      The reform also aims at environmental responsibility, making polluting activities more expensive.<\/span><\/p>

      Key changes:<\/span><\/p>

      • Carbon tax<\/b>: rises from COP $24,000 to COP $42,000 per ton of CO\u2082.<\/span><\/li>
      • Carbon credits<\/b>: only 30% deductible (down from 50%).<\/span><\/li>
      • New 1% tax<\/b> on the first sale or export of oil and coal.<\/span><\/li><\/ul>

        \ud83d\udca1 <\/span>In simple terms:<\/b> energy companies and heavy industries will face higher costs, which could trickle down to transportation and production prices in the wider economy.<\/span><\/p>

        Tax Amnesty: Relief for Debtors<\/b><\/h2>

        A controversial piece of the reform is the introduction of a <\/span>tax normalization program<\/b>.\u00a0<\/span><\/p>

        The goal: collect COP $6 trillion by giving more favorable conditions to taxpayers who owe money to the DIAN (Colombia\u2019s tax authority).<\/span><\/p>

        Political and Fiscal Context<\/b><\/h2>

        The reform lands in a heated political season. Last year, a smaller proposal didn\u2019t even make it through Congress. Now, the government says there\u2019s no alternative: <\/span>spending cuts are not an option<\/b>.<\/span><\/p>

        Minister \u00c1vila has hinted, however, that negotiations could reduce the scope of the project.<\/span><\/p>

        \ud83d\udca1 <\/span>In simple terms:<\/b> the final version may look different, but one thing is certain \u2014 <\/span>new taxes are coming<\/b>.<\/span><\/p>

        This reform is not just another adjustment \u2014 it\u2019s a <\/span>historic shift in Colombia\u2019s tax system<\/b>. It will affect consumption, income, wealth, and the cost of doing business in the country.<\/span><\/p>

        At <\/span>Nexo Legal<\/b>, we\u2019ll keep monitoring the debate in Congress and explain, step by step, how these measures could affect you, your company, or your investment in Colombia.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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