Em 1 de setembro de 2025, o Ministério das Finanças da Colômbia, sob o Presidente Gustavo Petro’s administration, introduced a sweeping tax reform bill to Congress. This is the third major tax reform of his term and aims to raise an ambitious COP 26.3 trillion (approximately $6.54 billion) in 2026. The primary goals are to cover a shortfall in the 2026 budget, stabilize the nation’s finances, and ensure long-term macroeconomic stability.
The proposal faces a challenging path in Congress, where the current government has limited support, making its approval uncertain. According to Finance Minister Germán Ávila, the reform is designed not only to secure immediate funding but also to benefit future administrations.
The bill proposes significant changes across a wide spectrum of taxes. Below is a detailed breakdown of the key measures.
Tabela Comparativa Principal
Imposto sobre o Rendimento Corporativo
A reforma introduz uma abordagem de via dupla para as empresas:
- Grandes Empresas: Uma sobretaxa temporária de 3% será aplicada a empresas com receita bruta anuals exceeding ~$2 million USD for the 2026 and 2027 tax years. This raises their effective income tax rate to 38% and primarily targets the financial, mining, and hydrocarbon sectors.
- Pequenas e Médias Empresas (PMEs): Para incentivar o crescimento, a taxa do imposto corporativo para PMEs será reduzida deom 35% to 30%. To qualify, companies must have assets up to ~$1.2 million USD and a maximum of 200 employees.
Imposto sobre o Rendimento Individual e Ganhos de Capital
Os indivíduos, particularmente os de altos rendimentos, verão mudanças notáveis:
- Imposto sobre o Rendimento: A taxa marginal máxima do imposto sobre o rendimento está prevista aumentar para 41% para indivíduos comh annual earnings over 31,000 Tax Value Units (UVT).
- Ganhos de Capital: A taxa geral do imposto sobre ganhos de capital tanto para indivíduos como para empresas aumentariase from 15% to 20%. Winnings from lotteries, raffles, and betting are also targeted, with the tax rate on these activities increasing to as high as 30%.
Impostos sobre o Património Líquido e Riqueza
A proposta visa expandir a base para impostos relacionados com a riqueza. O imposto sobre o património líquidox threshold would be lowered from 72,000 UVT to 40,000 UVT. Furthermore, the reform would extend this tax to include legal entities holding non-productive real estate assets.
Imposto sobre o Valor Acrescentado (IVA)
O regime de IVA está previsto para uma revisão significativa, com várias isenções e preferential rates being eliminated:
- Jogos e Turismo: O IVA padrão de 19% será alargado para cobrir a maioria dos jogos de sorte e azar, and the VAT exemption currently available for tourist services provided to non-residents will be removed.
- Veículos e Combustível: A taxa reduzida de 5% de IVA para veículos híbridos será eliminada. As taxas preferenciaisates for liquid fuels like gasoline and diesel will be phased out between 2026 and 2028, eventually aligning them with the standard 19% rate.
Novos Impostos e Outras Disposições-Chave
O projeto de reforma introduz vários impostos novos e expandidos sobre setores específicos ed activities:
- Serviços Digitais e Financeiros: O projeto propõe novos impostos sobre prestadores de serviços digitais estrangeiros, como Netflix and Amazon Prime. Additionally, the surcharge on financial institutions is set to increase.
- Indústrias Extrativas: Um novo imposto de 1% seria aplicado à venda inicial ou exportação de petróleo bruto e coal.
- “Sin Taxes”: Os impostos sobre tabaco, álcool e jogos de azar online estão previstos para aumento.
- Instituições Religiosas: Pela primeira vez, a reforma propõe tributar as atividades comerciais das instituições reliligious institutions, which are currently exempt.
- Criptomoeda: O projeto inclui novas disposições para estabelecer regras fiscais claras para transações involving crypto-assets.
Próximos Passos
O projeto foi submetido ao Congresso para debate e aprovação, onde se esperaected to undergo intense scrutiny. Given the political climate and upcoming elections, its final form may differ significantly from the current proposal. Brookfort will continue to provide updates on the progress of this landmark legislation.
Valor Acrescentado da Brookfort
O Brookfort Group oferece apoio especializado a clientes que procuram implementar estruturas robustast legal structures for asset and wealth protection in light of Colombia’s evolving tax landscape. With deep experience in the setup and management of companies, trusts, and foundations, Brookfort provides guidance on international structuring, estate and succession planning, and ongoing compliance across multiple jurisdictions.
The team’s comprehensive services include corporate governance, tax and accounting compliance, regulatory reporting, and trust or foundation administration. By partnering with Brookfort, clients gain tailored strategies to safeguard assets, optimize wealth transfer, and mitigate risks presented by regulatory changes—ensuring that personal and business wealth remains protected and aligned with family or corporate objectives even as Colombia’s tax rules evolve.
Este artigo é fornecido apenas para fins informativos e não constitui legal or tax advice. The content herein should not be relied upon as a substitute for consultation with qualified tax or legal professionals. Readers are strongly encouraged to seek professional guidance tailored to their individual circumstances before making any tax or legal decisions regarding the topics discussed above.