Colombia’s Law No. 2615 introduces VAT exemptions and an increased 165% deduction for contributions to the Special Account Fund for the Music Sector, alongside measures supporting independent artists and the wider music industry.
Colombia has introduced a legal framework to recognise, promote and strengthen its music sector, including tax measures covering musical products, equipment, manufacturing inputs and contributions to the sector. The measures are set out in Law No. 2615 of 29 July 2026, and entered into force on the same day.
VAT measures for music products
The law provides a VAT zero-rate for musical compositions, sheet music, arrangements, original audio recordings (phonograms) and other creative musical expressions in physical and digital formats. These products are classified as cultural products equivalent to books and magazines.
It also establishes a VAT exemption (exclusion) for musical instruments, specialised sound creation and editing software, specialised hardware, and licensing services used for online distribution of audio recordings owned by non-mainstream (no masivo) artists.
Domestic and imported raw materials, specialised parts, supplies and tools used exclusively to manufacture, repair, assemble or maintain musical instruments in Colombia are also subject to a VAT exemption (exclusion). This measure applies where the relevant luthiers or manufacturers are registered with the System of Information on Music (Simus).
Increased deduction for contributions to music fund
Law No. 2615 establishes an increased deduction of 165% for contributions and donations made by individual and corporate taxpayers to the Special Account Fund for the Music Sector (Fondo Cuenta Especial del Sector de la Música).
The fund is created as an autonomous patrimony without legal personality and is adscrito to the Ministry of Cultures, Arts, and Knowledges. It will serve as the main financial mechanism for managing and executing resources allocated to national music policies.
Its funding sources include Ministry appropriations, National Budget allocations, 10% of national contributions under Law 418 of 1997, 1% of specific tax revenues from Law 2277 of 2022, donations subject to tax incentives, and financial yields generated by the fund.
At least 40% of its resources must be allocated directly to the creation, production and circulation of independent or non-mainstream artists.
Support for independent artists and music communities
The law defines Artista no masivo (non-mainstream) as independent artists or groups operating outside the mass commercial music market. The national government will establish rules governing their accreditation, including criteria related to income levels.
Funding from the Special Account Fund can also support music training, venue networks, community and peace initiatives, heritage preservation, live music venue subsidies, audience formation and sector association-building. Access to the resources requires registration in Simus.
Law No. 2615 also recognises the Músico Empírico (Empirical Musician), covering self-taught, traditional and popular musicians without formal higher education qualifications. Such musicians are to receive equal opportunities and cannot be excluded from public cultural benefits because they lack academic credentials.
National music council restructured
The legislation restructures the former National Council of Arts and Culture in Music into the Consejo Nacional de Música.
Its composition must include at least 50% female participation, alongside proportional representation of non-mainstream artists, territorial representatives, independent agents and cultural collectives, as well as consolidated industry sectors.
Among its responsibilities are developing sector policies, approving final allocations from the Special Account Fund and making public policy recommendations at national and local levels. The Council must also develop measures to address gender inequality, including a national protocol aimed at preventing violence against women in the music sector.
Publicly funded festivals and events must include independent/non-mainstream artists, with at least 40% of scheduled acts led or conformed by women who are composers, singer-songwriters or instrumentalists.
Simus and instrument registration
The Music Information System (Simus) is established as a free and voluntary digital system coordinated by the Ministry. It will register music agents, organisations and live venues, while monitoring public and private investment and sector indicators.
For territories affected by connectivity gaps or vulnerability, the Ministry must provide assisted physical registration and active registration brigades, with priority given to PDET zones and traditional music communities.
Simus will also include a voluntary National Registry of Musical Instruments. The national government must regulate insurance policies for registered instruments with a commercial value exceeding two monthly minimum wages (2 SMLMV).
Travel, migration and customs measures
Registered musicians certified by the Ministry will be able to carry musical instruments in aircraft cabins as carry-on baggage, subject to a maximum size of 55x35x25 cm and 10 kg. Instruments may alternatively be transported in the hold as checked baggage, subject to a maximum of 158 linear cm and 23 kg, replacing the standard luggage allowance.
Aerocivil has six months to issue a binding circular for airlines setting out the relevant requirements.
For foreign artists and crews, Migración Colombia will establish a special Artist Entry Permit (POA) that bypasses standard work visa requirements. DIAN will also simplify temporary imports of musical instruments by replacing cash deposits with declarations of responsibility.
Transparency and copyright controls
The legislation introduces transparency requirements for payments made to prioritise or promote particular musical works. Anyone receiving payment or compensation for such promotion on broadcasts, platforms or digital channels must clearly disclose that the space is sponsored.
It also defines Gestor Fraudulento (fraudulent manager) as a person or entity that licenses copyright public performance rights without having the required legal representation or being a recognised collective management society. Violations may result in financial damages and criminal prosecution.
Civil society veedurías are also recognised under the law, with their recommendations receiving “qualified incident” status. Where the Ministry rejects such recommendations, it must issue and publish a detailed administrative act explaining the decision.
Law No. 2615 is effective from 29 July 2026 and establishes the tax measures as part of the wider framework for Colombia’s music sector.
