National Carbon Tax (Impuesto Nacional al Carbono)
Colombia's national carbon tax, created by Law 1819 of 2016, is levied on the carbon content of fossil fuels used for combustion. From 1 February 2026 the rate is COP 29,070.49 per tonne of CO2e, and taxpayers that certify carbon neutrality are not liable.
Legal reference Law 1819 of 2016, arts. 221–223 (art. 221 amended by Law 2277 of 2022, art. 47); Decree 926 of 2017; DIAN Resolution 000003 of 2026
Checked against Dirección de Impuestos y Aduanas Nacionales (DIAN) — Resolución 000003 de 2026 · 4 Oct 2026