The Colombian National Tax and Customs Directorate (DIAN) issued Resolution No. 000003 on 30 January 2026, revising fuel and carbon tax rates, including adjustments for diesel–biofuel blends and regional variations. The new rates take effect from 1 February 2026.
The Colombian National Tax and Customs Directorate (DIAN) has issued Resolution No. 000003 of 30 January 2026, updating fuel and carbon tax rates for 2026.
National Fuel Tax Rates (COP per gallon)
| Fuel Type | Standard Rate | San Andrés, Providencia & Santa Catalina |
| Regular gasoline | 801.27 | 1,578.40 |
| Premium gasoline | 1,520.78 | 1,670.10 |
| Diesel (ACPM) | 766.93 | 1,045.76 |
| Other gas/diesel products* | 801.27 | – |
*Excluding premium gasoline, as defined under Law No. 1607 of 2012
Diesel–Biofuel Blend Tax Rates (COP per gallon)
| Diesel % | Biofuel % | Tax Rate (COP) |
| 98 | 2 | 751.59 |
| 96 | 4 | 736.25 |
| 92 | 8 | 705.57 |
| 90 | 10 | 690.24 |
National Carbon Tax Rates
The carbon tax is COP 52,215 per tonne of CO₂, applied per unit of fossil fuel:
| Fossil Fuel | Unit | Rate (COP) |
| Natural gas | cubic metre | 44.73 |
| LPG | gallon | 190.02 |
| Gasoline | gallon | 210.00 |
| Kerosene | gallon | 279.36 |
| Jet fuel | gallon | 286.45 |
| Diesel (ACPM) | gallon | 237.34 |
| Fuel oil | gallon | 337.50 |
| Coal | tonne | 50% of full 2026 rate* |
*Coal tax gradually rises to 75% in 2027 and 100% in 2028.
Key Adjustment Factors
- Inflation (IPC) for 2025: 5.10%
- Carbon Tax adjustment: IPC + 1 percentage point = 6.10% increase
- Tax Unit (UVT) for 2026: COP 52,374
These adjusted rates are scheduled to take effect starting 1 February 2026.
