The tax reform (Law 2277 of 2022), brought with it a new tax, with the purpose of creating awareness among citizens regarding the consumption of ultra-processed foods with a high content of added sugars, sodium or saturated fat.
The taxable event is the production, sale or withdrawal of inventory and importation of these foods. However, in order to configure the tax generating fact, the ultra-processed food products must have as added ingredients: sugars, salt/sodium and/or fats and their content in the nutritional table exceeds the following values:
NutrientesNutrients | For each 100 g |
Sodium | > = 1mg /Kcal y/o > = 300 mg/100 g |
Sugars | > = 10% of total energy from free sugars |
Saturated Fat | > = 10% of Total energy from saturated fats |
RATE AND VALIDITY
This tax is effective as of November 1, 2023 and its rate will be 10%.