IVA rates in Colombia for 2026
Colombia charges IVA at a standard rate of 19%, with a reduced rate of 5%. Amounts on this page are in Colombian Peso (COP).
19% standard, 5% on some foods and agricultural inputs. Many staple foods are exempt outright.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 19% | standard | 1.19 | 15.97% |
| 5% | reduced | 1.05 | 4.76% |
How much IVA is inside a price
If a price already includes IVA, divide by 1 plus the rate: at 5%, COP 400,000 ÷ 1.05 = COP 380,952 before tax, so COP 19,048 is tax.
| Rate | Tax in COP 400,000 | Net of COP 400,000 | Tax in COP 4,000,000 | Net of COP 4,000,000 |
|---|---|---|---|---|
| 19% | COP 63,866 | COP 336,134 | COP 638,655 | COP 3,361,345 |
| 5% | COP 19,048 | COP 380,952 | COP 190,476 | COP 3,809,524 |
Adding IVA to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 5%, COP 4,000,000 × 1.05 = COP 4,200,000.
| Rate | Tax on COP 400,000 | COP 400,000 plus tax | Tax on COP 4,000,000 | COP 4,000,000 plus tax |
|---|---|---|---|---|
| 19% | COP 76,000 | COP 476,000 | COP 760,000 | COP 4,760,000 |
| 5% | COP 20,000 | COP 420,000 | COP 200,000 | COP 4,200,000 |
How Colombia's standard rate compares
Colombia's 19% standard rate compares with a median of 18%: 14 of the 39 countries in this calculator's table charge more, 22 less. Its lowest rate above zero is 5%: 7 countries go lower, and 23 have no rate that low.
Germany and Chile also charge 19% as standard.
5% is also used by Taiwan, Vietnam, India, the United Kingdom, Italy, Poland, the United Arab Emirates, Egypt, and Canada.