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Revenue Statistics in Latin America and the Caribbean 2023

image of Revenue Statistics in Latin America and the Caribbean 2023

This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

English Also available in: Spanish

Table 5.9 - Colombia

Details of tax revenue

English Also available in: Spanish

Revenue Statistics in Latin America and the Caribbean 2023 - © OECD 2023

‌5.9Colombia
Details of tax revenue
Million COP
‌‌
‌1990‌
‌2000‌
‌2007‌
‌2010‌
‌2016‌
‌2017‌
‌2018‌
‌2019‌
‌2020‌
‌2021‌
Total tax revenue
2 579 426
 
30 598 630
 
82 697 457
 
98 455 335
 
164 800 001
 
174 735 823
 
190 299 911
 
209 071 314
 
187 664 589
 
229 480 845
 
1000 Taxes on income, profits and capital gains
771 694
 
7 103 525
 
24 010 404
 
26 218 852
 
54 326 726
 
57 615 236
 
64 043 928
 
67 519 599
 
61 812 525
 
73 222 876
 
1100 Of individuals
47 210
 
1 499 345
 
4 751 580
 
5 192 384
 
9 849 137
 
10 400 869
 
12 259 043
 
14 233 704
 
14 469 873
 
15 487 129
 
1110 On income and profits
47 210
 
1 499 345
 
4 751 580
 
5 192 384
 
9 849 137
 
10 400 869
 
12 259 043
 
14 233 704
 
14 469 873
 
15 487 129
 
Income tax
47 210
 
1 499 345
 
4 751 580
 
5 192 384
 
9 849 137
 
10 400 869
 
12 259 043
 
14 227 156
 
14 434 275
 
15 416 784
 
Simple tax regime
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6 549
 
35 598
 
70 344
 
1120 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1200 Corporate
359 758
 
5 119 828
 
18 427 899
 
20 405 209
 
42 470 371
 
45 004 215
 
48 647 518
 
50 287 051
 
43 240 197
 
54 190 162
 
1210 On profits
359 758
 
5 119 828
 
18 427 899
 
20 405 209
 
42 470 371
 
45 004 215
 
48 647 518
 
50 287 051
 
43 240 197
 
54 190 162
 
Income tax
359 758
 
5 119 828
 
18 427 899
 
20 405 209
 
28 359 637
 
40 158 025
 
48 514 795
 
50 171 185
 
43 113 857
 
53 996 654
 
Pro Equity Income Tax - CREE
0
 
0
 
0
 
0
 
14 110 734
 
4 846 190
 
132 723
 
99 798
 
39 871
 
28 428
 
Simple tax regime
0
 
0
 
0
 
0
 
0
 
0
 
0
 
16 068
 
86 469
 
165 079
 
1220 On capital gains of corporates
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1300 Unallocable between 1100 and 1200
364 726
 
484 352
 
830 925
 
621 258
 
2 007 217
 
2 210 151
 
3 137 367
 
2 998 844
 
4 102 455
 
3 545 586
 
Income tax
364 726
 
484 352
 
830 925
 
621 258
 
2 007 217
 
2 210 151
 
3 137 367
 
2 998 844
 
4 102 455
 
3 545 586
 
Pro Equity Income Tax - CREE
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2000 Social security contributions
203 596
 
4 989 000
 
9 694 000
 
11 478 085
 
15 443 016
 
13 351 711
 
18 192 049
 
19 875 398
 
18 615 408
 
22 844 403
 
2100 Employees
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2210 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2310 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2320 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2400 Unallocable between 2100, 2200 and 2300
203 596
 
4 989 000
 
9 694 000
 
11 478 085
 
15 443 016
 
13 351 711
 
18 192 049
 
19 875 398
 
18 615 408
 
22 844 403
 
2410 On a payroll basis
203 596
 
4 989 000
 
9 694 000
 
11 478 085
 
15 443 016
 
13 351 711
 
18 192 049
 
19 875 398
 
18 615 408
 
22 844 403
 
2420 On an income tax basis
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
3000 Taxes on payroll and workforce
0
 
1 286 803
 
2 798 906
 
4 022 503
 
2 998 237
 
3 200 238
 
3 461 352
 
3 604 071
 
3 670 490
 
3 927 070
 
4000 Taxes on property
56 160
 
2 027 654
 
6 459 259
 
8 535 238
 
18 090 331
 
17 950 494
 
15 265 472
 
18 984 414
 
18 167 358
 
20 048 796
 
4100 Recurrent taxes on immovable property
56 160
 
991 070
 
2 298 829
 
3 338 935
 
6 571 134
 
7 310 244
 
7 981 989
 
8 743 115
 
9 109 598
 
9 039 961
 
4110 Households
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4120 Others
56 160
 
991 070
 
2 298 829
 
3 338 935
 
6 571 134
 
7 310 244
 
7 981 989
 
8 743 115
 
9 109 598
 
9 039 961
 
4200 Recurrent taxes on net wealth
0
 
0
 
1 170 908
 
1 970 530
 
4 440 142
 
3 868 595
 
467 925
 
923 255
 
957 137
 
1 032 058
 
4210 Individual
..
 
..
 
1 170 908
 
1 970 530
 
4 440 142
 
3 868 595
 
467 925
 
923 255
 
957 137
 
1 032 058
 
4220 Corporate
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4300 Estate, inheritance and gift taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4310 Estate and inheritance taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4320 Gift taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
0
 
1 036 584
 
2 989 522
 
3 225 773
 
7 079 055
 
6 771 655
 
6 815 558
 
8 190 516
 
7 476 295
 
9 831 204
 
4500 Non-recurrent taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1 127 528
 
624 327
 
145 573
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
0
 
0
 
0
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1 127 528
 
624 327
 
145 573
 
4600 Other recurrent taxes on property
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
1 388 653
 
14 180 450
 
36 766 741
 
44 411 642
 
66 962 420
 
75 381 123
 
81 408 789
 
89 797 927
 
77 752 543
 
99 265 361
 
5100 Taxes on production, sale, transfer, etc
1 388 653
 
14 048 655
 
36 447 297
 
44 038 074
 
65 786 951
 
74 003 567
 
79 935 336
 
88 064 087
 
75 960 351
 
97 222 272
 
5110 General taxes
672 368
 
9 585 866
 
26 910 512
 
33 333 802
 
49 355 123
 
58 565 799
 
64 316 019
 
71 235 138
 
62 866 653
 
80 101 256
 
5111 Value added taxes
583 078
 
8 445 776
 
23 377 821
 
28 811 682
 
41 878 886
 
50 619 849
 
55 879 110
 
61 936 282
 
53 912 648
 
69 883 378
 
5112 Sales tax
89 290
 
1 140 090
 
3 532 691
 
4 522 121
 
7 476 238
 
7 945 950
 
8 436 909
 
9 298 856
 
8 954 004
 
10 217 878
 
Industry and commerce tax (State)
89 290
 
1 140 090
 
3 532 691
 
4 522 121
 
7 476 238
 
7 945 950
 
8 436 909
 
9 298 856
 
8 954 004
 
10 217 878
 
5113 Other
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
716 285
 
4 462 789
 
9 536 785
 
10 704 271
 
16 431 827
 
15 437 768
 
15 619 317
 
16 828 948
 
13 093 698
 
17 121 016
 
5121 Excises
404 699
 
2 718 692
 
5 276 999
 
6 052 273
 
12 318 641
 
11 616 844
 
12 061 132
 
12 995 955
 
10 159 930
 
12 906 426
 
Oil
141 270
 
833 004
 
1 211 511
 
1 418 766
 
3 335 157
 
1 352 793
 
1 517 546
 
1 585 141
 
1 205 806
 
1 732 540
 
Tobacco (State)
52 898
 
213 412
 
330 016
 
390 472
 
595 476
 
887 534
 
1 145 879
 
1 278 561
 
1 239 269
 
1 451 431
 
Beer (State)
85 722
 
471 135
 
1 203 838
 
1 432 453
 
2 549 949
 
2 572 771
 
2 637 674
 
2 611 466
 
2 243 811
 
2 723 800
 
Liquors (State)
124 808
 
520 394
 
834 390
 
929 328
 
1 574 864
 
1 907 802
 
1 800 605
 
2 146 818
 
1 675 472
 
2 503 248
 
Restaurant, vehicles sale and mobile telephony
0
 
0
 
0
 
0
 
1 700 069
 
1 948 718
 
2 047 419
 
2 208 669
 
1 226 863
 
1 279 312
 
Carbon
0
 
0
 
0
 
0
 
0
 
474 596
 
288 373
 
436 914
 
281 911
 
330 567
 
Plastic bags
0
 
0
 
0
 
0
 
0
 
6 546
 
28 099
 
37 331
 
43 777
 
48 079
 
Medicinal cannabis
0
 
0
 
0
 
0
 
0
 
10
 
3
 
145
 
972
 
993
 
Diesel surcharge
0
 
85 716
 
388 091
 
500 405
 
590 233
 
546 243
 
579 613
 
599 600
 
505 000
 
570 600
 
Petrol surcharge
0
 
595 031
 
1 309 154
 
1 380 848
 
1 972 893
 
1 919 830
 
2 015 922
 
2 091 310
 
1 737 050
 
2 265 855
 
5122 Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
311 586
 
1 744 097
 
4 259 786
 
4 651 999
 
4 113 187
 
3 820 924
 
3 558 185
 
3 832 994
 
2 933 768
 
4 214 590
 
Custom duties
180 989
 
1 744 097
 
4 259 786
 
4 651 999
 
4 113 187
 
3 820 924
 
3 558 185
 
3 832 994
 
2 933 768
 
4 214 590
 
Imports surcharge
130 597
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5124 Taxes on exports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5125 Taxes on investment goods
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5127 Other taxes on internat. trade and transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and to perform activities
0
 
131 795
 
319 444
 
373 568
 
1 175 469
 
1 377 556
 
1 473 453
 
1 733 840
 
1 792 192
 
2 043 090
 
5210 Recurrent taxes
..
 
131 795
 
319 444
 
373 568
 
1 175 469
 
1 377 556
 
1 473 453
 
1 733 840
 
1 792 192
 
2 043 090
 
5211 Paid by households: motor vehicles
..
 
131 795
 
319 444
 
373 568
 
1 175 469
 
1 377 556
 
1 473 453
 
1 733 840
 
1 792 192
 
2 043 090
 
Tax on motor vehicle ownership
..
 
131 795
 
319 444
 
373 568
 
1 175 469
 
1 377 556
 
1 473 453
 
1 733 840
 
1 792 192
 
2 043 090
 
5212 Paid by others: motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5213 Paid in respect of other goods
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5220 Non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5300 Unallocable between 5100 and 5200
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
159 323
 
1 011 197
 
2 968 147
 
3 789 014
 
6 979 271
 
7 237 021
 
7 928 320
 
9 289 906
 
7 646 264
 
10 172 339
 
6100 Paid solely by business
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6200 Other
159 323
 
1 011 197
 
2 968 147
 
3 789 014
 
6 979 271
 
7 237 021
 
7 928 320
 
9 289 906
 
7 646 264
 
10 172 339
 
Stamp tax
0
 
401 497
 
759 787
 
357 160
 
97 492
 
75 493
 
79 868
 
85 799
 
41 373
 
83 115
 
Other
78 306
 
79 287
 
86 297
 
126 602
 
357 863
 
403 473
 
461 160
 
533 852
 
245 541
 
423 822
 
Other (sub-national)
81 017
 
530 413
 
2 122 062
 
3 305 252
 
6 523 916
 
6 758 055
 
7 387 293
 
8 670 255
 
7 359 350
 
9 665 402
 
..
Not available
Note: Year ending 31st December.
The data are on a cash basis.
Includes the reported consolidated revenues of the territorial entities (departments and municipalities).
Heading 1000: The income tax figures in 2021 under headings 1100, 1200 and 1300 are estimated.
Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund). Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included. The part of the contributions entering FOSYGA to finance the contributory regime was classified in the social security sector as “other incomes”. From 2013 onwards, all of the health contributions entering FOSYGA are classified as social security contributions. The portion of the contributions not entering FOSYGA that is both collected and spent by the health insurers – EPS - is not part of the fiscal accounts.
Disclaimer: http://oe.cd/disclaimer
Source: Dirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).

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