Colombia is one of the few countries in the region where the carbon footprint already has a price. The carbon tax is paid on every litre of fossil fuel, and the legal way to reduce it is to measure, cut and offset emissions with verifiable evidence.
In Colombia, the national carbon tax applies to fossil fuels at a base rate of COP 29,070.49 per tonne of CO₂ equivalent in 2026. Companies certified as carbon neutral can avoid accruing up to 50% of the tax through the non-accrual (no causación) mechanism. In addition, Law 2169 of 2021 created a Mandatory Emissions Report that is not yet enforced, but whose draft regulation went to public consultation in 2026.
This guide summarises what applies today, what is coming and how to prepare.
Carbon tax: rate and scope in 2026
The national carbon tax was created by Law 1819 of 2016 and amended by Law 2277 of 2022. It is levied on the carbon content of fossil fuels: gasoline, diesel (ACPM), jet fuel, kerosene, fuel oil, LPG, natural gas in certain uses and, since the 2022 reform, coal.
- 2026 base rate: COP 29,070.49 per tonne of CO₂ equivalent, set by the tax authority (DIAN) in Resolution 000003 of 2026, in force since 1 February 2026.
- Indexation: every 1 February, by the previous year’s inflation plus one percentage point.
- Coal: phased in: 50% of the full rate in 2026, 75% in 2027 and the full rate from 2028.
The tax is collected from producers and importers but ends up being paid by the end user in the fuel price. For an industrial plant it is a direct cost that rises every year.
Non-accrual: the legal way to reduce the tax
The non-accrual mechanism, regulated by Decree 926 of 2017 and its updates, allows a company certified as carbon neutral to avoid accruing up to 50% of the tax. To do so, it must back the claim with verified emission reductions or removals.
This is where the most common mistake happens: many claims fail because the offset tonnes cannot be matched to the fuel invoiced in the same period. The emissions inventory and the traceability of the offsets have to reconcile with the invoices. That is why the footprint should be done properly before buying credits.
It is also worth reviewing the conditions every year: there have been proposals to raise the rate and lower that cap, and the applicable value is the one DIAN sets for each period.
What is coming: the Mandatory Emissions Report
Law 2169 of 2021, Colombia’s climate action law, set two targets: a 51% emissions reduction by 2030 against the reference scenario and carbon neutrality by 2050. Its article 16 created the Mandatory Emissions Report (ROE).
The ROE is not yet enforceable, because the resolution defining who must report and above what thresholds is still pending. The Ministry of Environment put a draft out for public consultation in July 2026. When it comes into force, companies that already have an inventory under ISO 14064-1 or the GHG Protocol will be ready; those that do not will have to build one in a hurry.
Other developments worth watching:
- National Tradable Emission Permits Programme (Law 1931 of 2018): created, but not yet operating.
- Financial Superintendency: securities issuers have reported climate information since External Circular 031 of 2021. IFRS S1 and S2 are not mandatory; a gradual, voluntary convergence roadmap was published in 2026.
- RUA: the annual Single Environmental Registry per facility, with manufacturing’s first report in 2025 and all other sectors’ first report in 2026.
What export markets ask for
| If you export… | What you may be asked for | Standard or framework |
|---|---|---|
| Coffee, cocoa, palm oil, wood or derived products to the EU | Geolocation and proof of no deforestation | EUDR |
| Steel, aluminium, cement or fertilisers to the EU | Embedded emissions per product | CBAM |
| Flowers, bananas, food or industrial inputs | Product footprint for the customer’s Scope 3 | ISO 14067 |
For Colombian coffee, the EUDR applies from 30 December 2026 to large and medium operators; micro and small operators have until June 2027.
Where to start
- Cross-check your fuel consumption against the tax paid. That figure shows how much reducing is worth.
- Build the corporate inventory (Scopes 1 and 2, plus the relevant Scope 3) with traceability to invoices. It serves both the non-accrual mechanism and the future ROE.
- Define the reduction strategy before the offset strategy. Buying credits without reducing means paying twice.
- If you export, prepare the product footprint or EUDR traceability your buyer needs.
Frequently asked questions
How much is Colombia’s carbon tax in 2026?
The base rate is COP 29,070.49 per tonne of CO₂ equivalent, under DIAN Resolution 000003 of 2026, in force since 1 February 2026. It translates into a value per unit of each fuel. Coal pays 50% of the full rate in 2026.
What is the non-accrual (no causación) mechanism?
It allows a company certified as carbon neutral to avoid accruing up to 50% of the carbon tax, backed by verified emission reductions or removals. It is regulated by Decree 926 of 2017.
Is carbon footprint reporting mandatory in Colombia?
Not yet as a general rule. Law 2169 of 2021 created the Mandatory Emissions Report, but the resolution that makes it enforceable is still pending; the draft went to consultation in July 2026.
Which standard should a company in Colombia use to measure its footprint?
Usually ISO 14064-1 or the GHG Protocol for the corporate footprint, and ISO 14067 for the product footprint. These are the bases accepted by international buyers and verification schemes.
The bottom line
In Colombia, measuring the carbon footprint properly pays off directly: it lowers the tax, prepares you for the mandatory reporting ahead and answers your buyers. What does not work is improvising it when it is time to claim non-accrual.
At EcoAsesoría we prepare traceable corporate carbon inventories and product footprints ready for verification, and we work remotely with companies in Colombia. If your company pays carbon tax or exports to Europe, tell us about your case.