Colombia Approves Taxation for Sugar Beverages and Processed Products

No Sugar And Reduced Sugar In Spoon
On 13 Dec 2022, it was published the Tax Reform in Colombia. This time the reform includes the following tax:
  • For sugar beverages
  1. Between 2023 and 2024, no beverage with less than six grams of sugar per 100 milliliters will be taxed at all. If the drink has a concentration of between six and 10 grams, it will pay 18 Colombian pesos, and any drink with more than 10 grams will pay 35 Colombian pesos.
  2. In 2025, drinks with between 5 and 9 grams of sugar will cost 38 pesos, and those with 9 grams or more will cost 65 pesos.
  • For ultra-processed foods which include sausages, snacks, confectionery, and powders for preparations (including baking blends):
  1. In 2023 – 10%
  2. In 2024 – 15%
  3. In 2025 – 20%

It should be noted that the initial proposal was to levy a flat ad valorem rate (10 %, 15 %, or 20 %) on the entire category of beverages containing sweeteners, whether natural or artificial, caloric, or non-caloric, excluding bottled water, however, the proposal was changed resulting in what was published in the final texts.

  • The text mentions that these tax does not apply for:
  1. Infant formulas.
  2. Medicinal products with added sugars.
  3. Liquid or powdered products for reconstitution intended to provide nutritional therapy for persons who are unable to digest, absorb and/or metabolise nutrients from food intake (some meal replacement products are considered under this category).
  4. Liquid foods and/or powders for special medical purposes (some meal replacement products are considered under this category).
  5. Electrolyte solutions for oral consumption are designed to prevent dehydration due to disease.
  • The taxation for sugar beverages also applies to energy drinks.
These taxes will be effective on 1 November 2023.
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