Colombia enacted Legislative Decree 1474 on 29 December 2025, raising VAT on alcoholic beverages to 19% from 5%, imposing 19% VAT on online gambling, and reducing the VAT‑free threshold for low‑value imports from USD 200 to USD 50. The decree also allocates 5% of the alcoholic beverage VAT to departments. These measures aim to stabilise public finances after the 2026 budget rejection.
From 29 December 2025, alcoholic beverages are subject to a 19% VAT, up from the previous 5% rate.
Five percent of the 19% VAT on alcoholic beverages is allocated to departments, in line with Article 33 of Law 1816 of 2016.
The 19% VAT on online gambling, based on gross gaming revenue, applies from 29 December 2025.
Effective 29 December 2025, the VAT‑free threshold for low‑value imports via postal or express delivery is reduced to USD 50, with goods above that amount subject to import VAT.
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