VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Colombia | |
| standard | 19% Most taxable goods and services that are not subject to a special rate, exemption or exclusion. |
| reduced | 5% Goods and services expressly listed in Articles 468-1 and 468-3. They include, among others, specified cereals, food products and agricultural inputs, certain machinery and other goods specified by law, as well as liquors, wines, aperitifs and similar products subject to the consumption tax or participation system. Services include agricultural insurance, specified agricultural storage and commission services, and prepaid and supplementary healthcare plans. |
There is no single general VAT-registration threshold applying to every business. Certain natural-person retailers or artisans, small farmers or livestock farmers and service providers may remain "not responsible for VAT" only if they satisfy all the conditions in Article 437, including activity income below 3,500 UVT, no more than one business establishment, no operation under a franchise, concession, royalty or other intangible-exploitation arrangement, no customs-user status, no individual taxable contract of 3,500 UVT or more, and no more than 3,500 UVT of bank deposits, deposits or investments arising from taxable activities. In 2026 one UVT is COP 52,374, so 3,500 UVT equals COP 183,309,000. For specified natural-person service providers whose income comes from contracts with the State, the threshold is 4,000 UVT, or COP 209,496,000 in 2026.
| Past changes: | |
| 29 Jan 2026 | The emergency tax measures in Legislative Decree 1474 of 2025 cease to have effect. The 5% rate again applies to liquors, wines, aperitifs and similar products, and the ordinary exclusion of up to USD 200 again applies to postal, urgent and express-delivery consignments that meet the conditions of the applicable agreement or treaty. The exceptional continuation of VAT on online games also ceases to have effect. The Constitutional Court subsequently declared the decree unconstitutional and ordered refunds of indirect taxes paid while it had effect where payment can be established. DIAN / Constitutional Court, C-079/26 |
| 22 Feb 2025 | Games of chance operated exclusively online become temporarily subject to VAT at the standard 19% rate. The emergency measure applies until 31 December 2025. DIAN / Constitutional Court, C-431/25 |
| 1 Jan 2017 | The standard VAT rate rises from 16% to 19%. Liquors, wines, aperitifs and similar products subject to the consumption tax or participation system become subject to VAT at 5%. DIAN, Tax Statute / Law 1819 of 2016 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. Information last checked 5 Oct 2026.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.