IBUA and ICUI 2026: the new fiscal impact on business profitability in Colombia

Fiscal policy in Colombia continues to move toward tighter control over ultra-processed products. For 2026, the Colombian National Tax and Customs Authority (DIAN) updated the rates for the Tax on Sugar-Sweetened Ultra-Processed Beverages (IBUA) and reaffirmed the conditions of the Tax on Industrialized Ultra-Processed Foods (ICUI). These changes directly affect profitability, pricing strategies, and tax compliance for companies in the sector.

Understanding these updates is no longer just a tax matter—it is a strategic business decision.

IBUA 2026: a tax that penalizes sugar content

Starting in 2026, the IBUA continues to be applied based on the sugar content per 100 milliliters (ml) of beverage, with differentiated rates aimed at discouraging the consumption of products with higher sugar levels.

Applicable rates for 2026:

• Less than 6 g of sugar per 100 ml: $0
• More than 6 g and less than 10 g per 100 ml: $40
• More than 10 g per 100 ml: $68

This structure requires companies to have precise knowledge of their product composition, as any variation directly impacts the tax amount.

How is the tax calculated?

The tax is calculated using the following formula:

IMP = (Volume in ml / 100) × Applicable rate

Errors in this calculation can result in tax inconsistencies, adjustments by DIAN, or subsequent penalties.

ICUI: no rate changes, same level of enforcement

For the Tax on Industrialized Ultra-Processed Foods (ICUI), the 20% rate remains in effect for 2026.

However, the absence of changes does not reduce its impact. This tax is applied to the total product value, requiring accurate product classification and proper system configuration from the source of accounting data.

Beyond the tax: the real challenge is management

Tax updates like these highlight a recurring challenge for organizations:

Taxes do not fail—systems that are not prepared to manage them do.

A poorly configured ERP solution can lead to:

• Errors in automated tax calculations
• Operational reprocessing
• Tax risks and legal contingencies
• Loss of financial visibility

How to prepare for 2026

Companies operating in Colombia need solutions that translate tax regulations into clear system rules, without relying on manual processes or temporary adjustments.

Is your ERP correctly reflecting IBUA and ICUI taxes for 2026?

At LLB Solutions, we help companies ensure tax compliance through certified localizations for Microsoft Dynamics 365 Business Central, aligned with Colombian regulations and ready for future changes.

Talk to our experts and protect your tax operations.

 info@llbsolutions.com | Localización Colombia