What changes in your company's ICA tax in Bogotá with Accord 1084 of 2026, and when?

First, what is ICA?

ICA (impuesto de industria y comercio) is the municipal tax on business activity. Each municipality sets its rates and rules within the limits of national law; in Bogotá, it is charged per thousand pesos of the company's net revenue in the city, at a rate that depends on its activity code (CIIU, Colombia's version of the international industry classification). Bogotá's City Council (Concejo) changes it through accords (acuerdos), which carry the force of local law.

When does it take effect?

The City Council approved the accord in September; it was issued on October 8, 2026, and published in the District Gazette (Registro Distrital) No. 8679 of October 9. It is in force from that publication.

For the new rates, article 21 sets two dates:

• Companies that file ICA once a year apply the new rates from January 1, 2027.
• Companies that file ICA every two months apply them "from the two-month period following the approval" of the accord.

Bogotá's Tax Department (Secretaría Distrital de Hacienda) has yet to say officially which period that is. The Council's approval, the issuance and the publication all fell in the September–October period, so our reading of the text is that it means November–December 2026, which is filed by February 12, 2027.

How much does the rate change for your activity?

The new table sets a single rate per activity code. Activities missing from the table pay 10 per thousand for services, and 11 per thousand for commerce or industry. Some examples:

Previous rates are those in the Tax Department's activity-code table (Resolution SDH-000265 of 2021).

Two cases stand out:

• Professional services all land at 8 per thousand. The previous table set professional consulting (8.66) apart from the practice of a liberal profession (7.66). The new one has a single rate, so it goes down for the first and up for the second.
• Commercial banks (6412), like most financial and insurance activities in the table, move to 20 per thousand, dropping to 19 in 2028 and 18 from 2029.

The rate that applies depends on the activity code under which the company is registered in Bogotá's tax registry (RIT).

How are the filing regimes set from 2027?

Article 26 defines two regimes from January 1, 2027:

• Common regime: companies whose ICA due the previous year exceeded 391 UVT. They file and pay every two months.
• Preferential regime: companies whose ICA due was 391 UVT or less. They file and pay once a year.

A company that starts taxable activities in Bogotá belongs to the preferential regime in its first year. And a preferential-regime company with net revenue below 1,933 UVT for the year files no return: its tax equals what was withheld from it.

The UVT is Colombia's tax value unit, updated every year. At the 2026 UVT (COP 52,374), 391 UVT is about COP 20.5 million of tax, and 1,933 UVT about COP 101.2 million of revenue.

What happens with the fire-service surcharge?

Until now, the fire-service surcharge (sobretasa bomberil) applied to ICA filers with net revenue above 43,498 UVT in the period being filed (about COP 2,278 million at the 2026 UVT). The accord changes that threshold: it applies to ICA filers with net revenue for the year of 38,000 UVT or more (about COP 1,990 million at the 2026 UVT). It is filed once a year:

• Companies that file ICA every two months pay advances of 1% of the ICA assessed in each period in which their net revenue exceeds 38,000 UVT, and file the full amount in the return for the last period of the year.
• Companies that file ICA once a year file and pay it in that annual return.

The accord sets no specific start date for this change, so it applies from publication. How it works for the rest of 2026 is worth confirming with Bogotá's Tax Department.

Which taxes disappear?

From January 1, 2027, Bogotá eliminates the outdoor advertising tax and the unified tax on games of chance and public shows (impuesto unificado de fondo de pobres, azar y espectáculos). Both remain in force until December 31, 2026, and amounts paid until then are kept by the city.

How does the relief until December 21 work?

Article 7 cuts 60% of the interest and penalties on district taxes that were unpaid when the accord was published. To use it, a company pays, in a single payment and by December 21, 2026:

• 100% of the principal,
• and 40% of the interest and penalties accrued up to the payment date.

Penalties for failing to report information also qualify: the company pays 40% of the penalty assessed to that date. If what is pending is an unfiled or incorrect return with no assessment issued, the return or the correction is filed within the same deadline.

Payment extinguishes the obligation, and a company that uses the relief drops any dispute over the assessment, both with the Tax Department and in the administrative courts.

Some cases are excluded:

• Obligations as an ICA withholding agent.
• Assessments under an annulment-and-restoration claim (nulidad y restablecimiento del derecho) in the administrative courts.
• Companies that defaulted on a payment plan with the city must first pay it in full.
• Companies that use the relief lose access to future reductions of interest and penalties until the City Council decides otherwise.

According to the Bogotá city government, qualifying obligations can be checked at aliviostributarios.shd.gov.co/impuestosbogota.

What about companies planning to invest in Bogotá?

The accord also brings ICA incentives for new investment. One is a gradual exemption for companies that set up in Bogotá with activities in certain sectors: its percentage and length, up to ten years, depend on the amount invested, from 88,073 UVT, and on direct jobs, from 30. Another is a discount for companies that invest in productive fixed assets in the city and then pay more ICA.

What this means for the parent company

• A rate change in the middle of the fiscal year for subsidiaries that file every two months, likely from November–December 2026.
• A 2027 budget line to update: the new rate and, for larger subsidiaries, the fire-service surcharge.
• A window to clean up district tax debts before December 21.

What to do with this

1. Find the activity code under which your subsidiary is registered in the RIT, and its new rate.
2. If it files every two months, calculate the November–December 2026 return at both the previous and the new rate, and confirm the approach before filing, by February 12, 2027.
3. Check for unpaid district taxes and decide before December 21 whether to use the relief.
4. If revenue is close to 38,000 UVT, check whether the fire-service surcharge applies.
5. Budget 2027 with the new rate and the regime that matches 2026 tax.

Sources

• Bogotá City Council, Accord 1084 of October 8, 2026, District Gazette No. 8679 of October 9, 2026, arts. 1, 2, 7, 21, 22, 23, 26, 37 and 52 — SISJUR, Bogotá city government
• Previous rates: District Accord 65 of 2002, art. 3, and District Accord 780 of 2020, art. 6 — bogota.gov.co · Resolution SDH-000265 of 2021, CIIU table — Bogotá Tax Department
• District tax calendar 2026 and previous fire-service surcharge threshold, Resolution SDH-000195 of 2025, arts. 1 and 2 — Bogotá Tax Department
• Bogotá city government, note on the 2026 tax relief, October 21, 2026 — bogota.gov.co
• 2026 UVT: DIAN Resolution 000238 of 2025 — DIAN regulatory database