Colombia
COL·Americas
Official Tax Sources
Unique / Country-Specific Tax
Simple Nacional (SME); GMF bank debit tax
Source: dian.gov.coNotes
DIAN
Regional Tax Variations (33)
Bogota D.C.
ICA 0.414-1.38%; predial 0.3-3.3%; highest ICA rates
ICA 0.414-1.38%; predial 0.3-3.3%
Capital district; 25% of national GDP; financial/tech hub
Antioquia
ICA 0.2-1.0% (Medellin); estampilla pro-development
ICA 0.2-1.0%; estampilla departamental
Medellin; innovation hub; textile/manufacturing
Valle del Cauca
ICA 0.2-1.0% (Cali); estampilla pro-university
ICA 0.2-1.0%; estampilla pro-universidades
Cali; sugar/agriculture; Pacific port access
Atlantico
ICA 0.2-0.7% (Barranquilla); free trade zone benefits
ICA 0.2-0.7%; zona franca incentives
Barranquilla; Caribbean port; free trade zones
Santander
ICA 0.2-1.0% (Bucaramanga); estampilla pro-UIS
ICA 0.2-1.0%; estampilla pro-UIS
Bucaramanga; oil refining; poultry industry
Bolivar
ICA 0.2-0.7% (Cartagena); free zone; tourism tax
ICA 0.2-0.7%; zona franca Cartagena
Cartagena; tourism/port; petrochemical zone
Cundinamarca
ICA 0.2-1.0%; estampilla pro-development; surrounds Bogota
ICA 0.2-1.0%; estampilla departamental
Surrounds capital; logistics/flower exports
Narino
ICA 0.2-0.7% (Pasto); estampilla pro-culture
ICA 0.2-0.7%; estampilla pro-cultura
Pasto; border with Ecuador; agriculture
Boyaca
ICA 0.2-0.7% (Tunja); estampilla pro-university
ICA 0.2-0.7%; estampilla pro-UPTC
Tunja; mining/agriculture; emerald extraction
Tolima
ICA 0.2-0.7% (Ibague); agriculture tax incentives
ICA 0.2-0.7%; estampilla pro-UT
Ibague; rice/coffee; emerging industrial zone
Huila
ICA 0.2-0.7% (Neiva); coffee/oil region
ICA 0.2-0.7%; estampilla pro-Usco
Neiva; coffee/oil production; archaeological sites
Risaralda
ICA 0.2-1.0% (Pereira); coffee axis incentives
ICA 0.2-1.0%; coffee zone incentives
Pereira; coffee axis; growing services sector
Caldas
ICA 0.2-0.7% (Manizales); coffee axis
ICA 0.2-0.7%; estampilla pro-UC
Manizales; coffee/agriculture; university city
Quindio
ICA 0.2-0.7% (Armenia); eco-tourism zone
ICA 0.2-0.7%; tourism incentives
Armenia; coffee tourism; smallest coffee-axis dept
Meta
ICA 0.2-0.7% (Villavicencio); oil/cattle region
ICA 0.2-0.7%; oil royalties
Villavicencio; largest oil producing department
Casanare
ICA 0.2-0.5% (Yopal); oil production royalties
ICA 0.2-0.5%; oil royalties fund
Yopal; major oil production; high per-capita royalties
Cauca
ICA 0.2-0.7% (Popayan); free trade zone
ICA 0.2-0.7%; zona franca del Cauca
Popayan; agriculture; free trade zone incentives
Cesar
ICA 0.2-0.7% (Valledupar); coal mining royalties
ICA 0.2-0.7%; mining royalties
Valledupar; coal mining; cattle ranching
Cordoba
ICA 0.2-0.7% (Monteria); mining/agriculture
ICA 0.2-0.7%; estampilla pro-hospital
Monteria; cattle/agriculture; nickel mining
Magdalena
ICA 0.2-0.7% (Santa Marta); tourism sector
ICA 0.2-0.7%; tourism tax
Santa Marta; tourism/port; banana exports
Sucre
ICA 0.2-0.5% (Sincelejo); agriculture
ICA 0.2-0.5%; estampilla pro-hospital
Sincelejo; agriculture/cattle; developing economy
La Guajira
ICA 0.2-0.5% (Riohacha); coal/gas royalties
ICA 0.2-0.5%; mining/energy royalties
Riohacha; Cerrejon coal mine; wind energy potential
Norte de Santander
ICA 0.2-0.7% (Cucuta); Venezuela border trade
ICA 0.2-0.7%; border trade taxes
Cucuta; border economy; affected by Venezuela crisis
Choco
ICA 0.2-0.5% (Quibdo); mining/forestry
ICA 0.2-0.5%; mining royalties
Quibdo; gold/platinum mining; highest poverty rate
Arauca
ICA 0.2-0.5% (Arauca city); oil production
ICA 0.2-0.5%; oil royalties
Arauca; oil production; border with Venezuela
Caqueta
ICA 0.2-0.5% (Florencia); cattle/agriculture
ICA 0.2-0.5%; estampilla pro-cultura
Florencia; cattle ranching; Amazon frontier
Putumayo
ICA 0.2-0.5% (Mocoa); oil/agriculture
ICA 0.2-0.5%; oil royalties
Mocoa; oil production; Amazon region
Amazonas
ICA 0.2-0.3% (Leticia); lowest rates; eco-zone
ICA 0.2-0.3%; ecotourism incentives
Leticia; ecotourism; triple border (BR/PE)
Guainia
ICA 0.2-0.3% (Inirida); minimal formal economy
ICA 0.2-0.3%; minimal tax base
Inirida; indigenous territories; mining
Guaviare
ICA 0.2-0.3% (San Jose); developing region
ICA 0.2-0.3%; frontier incentives
San Jose del Guaviare; cattle/agriculture frontier
Vaupes
ICA 0.2-0.3% (Mitu); very low economic activity
ICA 0.2-0.3%; minimal tax base
Mitu; indigenous territories; lowest GDP department
Vichada
ICA 0.2-0.3% (Puerto Carreno); developing frontier
ICA 0.2-0.3%; frontier incentives
Puerto Carreno; Orinoco plains; cattle ranching
San Andres y Providencia
ICA 0.2-0.5%; duty-free port; tourism tax
ICA 0.2-0.5%; duty-free port
Caribbean islands; duty-free zone; tourism economy
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Bogota D.C. | ICA 0.414-1.38%; predial 0.3-3.3% | ICA 0.414-1.38%; predial 0.3-3.3%; highest ICA rates | Capital district; 25% of national GDP; financial/tech hub |
| Antioquia | ICA 0.2-1.0%; estampilla departamental | ICA 0.2-1.0% (Medellin); estampilla pro-development | Medellin; innovation hub; textile/manufacturing |
| Valle del Cauca | ICA 0.2-1.0%; estampilla pro-universidades | ICA 0.2-1.0% (Cali); estampilla pro-university | Cali; sugar/agriculture; Pacific port access |
| Atlantico | ICA 0.2-0.7%; zona franca incentives | ICA 0.2-0.7% (Barranquilla); free trade zone benefits | Barranquilla; Caribbean port; free trade zones |
| Santander | ICA 0.2-1.0%; estampilla pro-UIS | ICA 0.2-1.0% (Bucaramanga); estampilla pro-UIS | Bucaramanga; oil refining; poultry industry |
| Bolivar | ICA 0.2-0.7%; zona franca Cartagena | ICA 0.2-0.7% (Cartagena); free zone; tourism tax | Cartagena; tourism/port; petrochemical zone |
| Cundinamarca | ICA 0.2-1.0%; estampilla departamental | ICA 0.2-1.0%; estampilla pro-development; surrounds Bogota | Surrounds capital; logistics/flower exports |
| Narino | ICA 0.2-0.7%; estampilla pro-cultura | ICA 0.2-0.7% (Pasto); estampilla pro-culture | Pasto; border with Ecuador; agriculture |
| Boyaca | ICA 0.2-0.7%; estampilla pro-UPTC | ICA 0.2-0.7% (Tunja); estampilla pro-university | Tunja; mining/agriculture; emerald extraction |
| Tolima | ICA 0.2-0.7%; estampilla pro-UT | ICA 0.2-0.7% (Ibague); agriculture tax incentives | Ibague; rice/coffee; emerging industrial zone |
| Huila | ICA 0.2-0.7%; estampilla pro-Usco | ICA 0.2-0.7% (Neiva); coffee/oil region | Neiva; coffee/oil production; archaeological sites |
| Risaralda | ICA 0.2-1.0%; coffee zone incentives | ICA 0.2-1.0% (Pereira); coffee axis incentives | Pereira; coffee axis; growing services sector |
| Caldas | ICA 0.2-0.7%; estampilla pro-UC | ICA 0.2-0.7% (Manizales); coffee axis | Manizales; coffee/agriculture; university city |
| Quindio | ICA 0.2-0.7%; tourism incentives | ICA 0.2-0.7% (Armenia); eco-tourism zone | Armenia; coffee tourism; smallest coffee-axis dept |
| Meta | ICA 0.2-0.7%; oil royalties | ICA 0.2-0.7% (Villavicencio); oil/cattle region | Villavicencio; largest oil producing department |
| Casanare | ICA 0.2-0.5%; oil royalties fund | ICA 0.2-0.5% (Yopal); oil production royalties | Yopal; major oil production; high per-capita royalties |
| Cauca | ICA 0.2-0.7%; zona franca del Cauca | ICA 0.2-0.7% (Popayan); free trade zone | Popayan; agriculture; free trade zone incentives |
| Cesar | ICA 0.2-0.7%; mining royalties | ICA 0.2-0.7% (Valledupar); coal mining royalties | Valledupar; coal mining; cattle ranching |
| Cordoba | ICA 0.2-0.7%; estampilla pro-hospital | ICA 0.2-0.7% (Monteria); mining/agriculture | Monteria; cattle/agriculture; nickel mining |
| Magdalena | ICA 0.2-0.7%; tourism tax | ICA 0.2-0.7% (Santa Marta); tourism sector | Santa Marta; tourism/port; banana exports |
| Sucre | ICA 0.2-0.5%; estampilla pro-hospital | ICA 0.2-0.5% (Sincelejo); agriculture | Sincelejo; agriculture/cattle; developing economy |
| La Guajira | ICA 0.2-0.5%; mining/energy royalties | ICA 0.2-0.5% (Riohacha); coal/gas royalties | Riohacha; Cerrejon coal mine; wind energy potential |
| Norte de Santander | ICA 0.2-0.7%; border trade taxes | ICA 0.2-0.7% (Cucuta); Venezuela border trade | Cucuta; border economy; affected by Venezuela crisis |
| Choco | ICA 0.2-0.5%; mining royalties | ICA 0.2-0.5% (Quibdo); mining/forestry | Quibdo; gold/platinum mining; highest poverty rate |
| Arauca | ICA 0.2-0.5%; oil royalties | ICA 0.2-0.5% (Arauca city); oil production | Arauca; oil production; border with Venezuela |
| Caqueta | ICA 0.2-0.5%; estampilla pro-cultura | ICA 0.2-0.5% (Florencia); cattle/agriculture | Florencia; cattle ranching; Amazon frontier |
| Putumayo | ICA 0.2-0.5%; oil royalties | ICA 0.2-0.5% (Mocoa); oil/agriculture | Mocoa; oil production; Amazon region |
| Amazonas | ICA 0.2-0.3%; ecotourism incentives | ICA 0.2-0.3% (Leticia); lowest rates; eco-zone | Leticia; ecotourism; triple border (BR/PE) |
| Guainia | ICA 0.2-0.3%; minimal tax base | ICA 0.2-0.3% (Inirida); minimal formal economy | Inirida; indigenous territories; mining |
| Guaviare | ICA 0.2-0.3%; frontier incentives | ICA 0.2-0.3% (San Jose); developing region | San Jose del Guaviare; cattle/agriculture frontier |
| Vaupes | ICA 0.2-0.3%; minimal tax base | ICA 0.2-0.3% (Mitu); very low economic activity | Mitu; indigenous territories; lowest GDP department |
| Vichada | ICA 0.2-0.3%; frontier incentives | ICA 0.2-0.3% (Puerto Carreno); developing frontier | Puerto Carreno; Orinoco plains; cattle ranching |
| San Andres y Providencia | ICA 0.2-0.5%; duty-free port | ICA 0.2-0.5%; duty-free port; tourism tax | Caribbean islands; duty-free zone; tourism economy |