Through Decree 175 of 2025, Colombian Government introduces three tax measures to address the internal crisis. These measures will be effective as of February 21st, 2025, through December 31st, 2025: 

• VAT Imposed on online betting and gambling games 
  
  Online betting and gambling games, whether operated in Colombia or abroad, will be subject to a 19% VAT at the time of payment in cash, money transfers or crypto assets made by betting users.
  
  Both local and foreign operators will be responsible for paying the tax.
  
  The amount available for betting will be the difference between the deposit and the applicable tax.
   
• New tax on hydrocarbons and coal
  
  A new tax has been introduced on the extraction of hydrocarbons and coal, applicable at the time of the first sale or export. The tax rate is set at 1% of the sale value or the FOB value, respectively.
  
  The tax applies to tariff items 27.01 (pellets, briquettes, ovoid, and similar solid fuels derived from hard coal) and 27.09 (crude petroleum or bituminous mineral oils).
   
• Reactivation of the national stamp tax
  
  The National Government has reactivated the national stamp duty at a rate of 1%.
  
  Therefore, the tax will be triggered on public instruments and private documents granted or accepted in the country, or granted outside the country but executed or generate obligations in Colombia, executed by a public entity, legal entity or similar, or individual consider as merchant which had income or gross assets greater than 30,000 UVT in the previous year, in which the constitution, existence, modification, extension, assignment or extinction of obligations with a value greater than 6,000 UVT is evidenced.
  
  The progressive rates of 1.5% or 3% introduced by Law 2277 of 2022, remain in effect for documents formalized as public deeds involving the transfer of real estate valued at 20,000 Tax Value Units or more (COP $995,980,000 in 2025).