Colombia VAT rate
Impuesto sobre las ventas (IVA) tarifa general.
| Current value | 19 percent |
|---|---|
| In force from | 2017-02-01 |
| Official source | Estatuto Tributario, Artículo 468 (tarifa general del IVA) — texto oficial, Secretaría del Senado |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
General rate 19% under Art. 468 ET, in force since the Ley 1819 de 2016 reform (raised from 16%, effective 1 Feb 2017); unchanged as of 2026-07-15. A reduced 5% rate applies to specific goods and services listed in Arts. 468-1 and 468-3 ET (e.g. certain foodstuffs and agricultural inputs, prepaid medicine, first-class domestic air tickets). Separately, 'bienes/servicios exentos' (Art. 477 ET) are taxed at 0% with input-VAT credit, and 'bienes/servicios excluidos' (Arts. 424 and 476 ET) are outside IVA entirely (no credit) — e.g. many basic foods, public transport of passengers, residential utilities within basic consumption, and health/education services. Administered by the DIAN.
Get it programmatically
curl https://latamref.dev/v1/co/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/co/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/co/vatOther Colombia series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · official exchange rates