Invierta en Colombia - Trabajo, Compromiso e Ingenio

Other Incentives

 Specific sector benefits

In Colombia there are incentives which consist in an income tax exemption for a determined period of time. This means that the companies which benefit from these incentives will pay a 0% income tax rate for a period of time and once that term is over they will be subject to the general tariff which is 33%. 

• Hotel services provided in new hotels constructed between 2003 and December 31, 2017, for a period of 30 years.
• Hotel services provided in hotels remodeled and/or expanded until December 31, 2017, for a period of 30 years.
• Ecotourism services during 20 years beginning in 2003.
• Late yield crops planted until December 31, 2014, for a period of 10 years from the beginning of the production.
• New medicinal and software products manufactured in Colombia with a high content of national scientific and technological research and covered by new patents or copyright until December 31, 2012.
• Electric power sales produced by generating companies based on aeolic resources (wind), biomass or agricultural waste until January 1, 2018.
• River transportation services provided with shallow draft vessels and barges that loaded have a draft lower than 4.5 foot, until January 1, 2018.
• Publishing companies devoted to publishing books, magazines, brochures or scientific or cultural collectible series are exempt until December 31, 2033.

Download here:

Free Trade Zone Manual.pdf  722 Kb