Colombia has adopted Legislative Decree No. 0044 of 21 January 2026, introducing temporary measures to safeguard domestic electricity services by requiring electricity generators to make a parafiscal contribution and, in some cases, provide energy in kind to support companies under intervention.
Colombia has issued Legislative Decree No. 0044 of 21 January 2026, introducing temporary rules to ensure the continuity of domestic electricity services.
The decree imposes two obligations on electricity generation companies: Parafiscal contribution and an in-kind energy contribution.
| Measure | Who Pays | Rate / Amount | Payment / Delivery | Purpose / Benefit |
| Parafiscal Contribution | Electricity generation companies | 2.5% of profit before taxes (2025 fiscal year) | 2 Feb 2026 – 1.25% (based on 2024 financials, adjusted later if needed)
15 May 2026 – 1.25% (based on final 2025 financials) |
Funds the Fondo Empresarial to support companies under intervention and maintain electricity service continuity |
| In-Kind Energy Contribution | Hydroelectric generators with centralised dispatch | 12% of energy sold on the Wholesale Energy Market (MEM) | Delivered to companies under intervention | Supports electricity continuity; contributors receive 50% tax credit; energy valued at lower of market exchange or weighted average cost of bilateral contracts |
Earlier, Colombia’s government issued Legislative Decree No. 1474 on 29 December 2025, introducing several temporary tax measures to fund the national budget in response to the state of emergency declared earlier under Decree No. 1390 of 22 December 2025.
