Effective ICA rates

Each municipality is assigned the corresponding commercial activity, detailing the applicable ICA rate (tariff) and the amounts from which this tax is applied.
Fields:
  • Country
  • State/Province
  • City: DANE/DIAN code of the city and its corresponding name.
  • Commercial Activity: Code of the economic activity and its description according to the resolution of the corresponding municipality.
  • Effective Date: Date from which the definition can be applied.
  • ICA Rate: Rate or percentage to be applied.
  • Minimum Tax Base Amount: Minimum value to apply the withholding.
Code Description Path
Effective ICA Rates (lpcol0103m000) Effective ICA rates Localization/Colombia/Master Data/Withholding Management / Effective ICA rates

Effective ICA Rates

City: 11001 BOGOTA

Activity: 0161 Other industrial activities

Rate: 9.66%, (9.66x1000; rate defined in the Resolution)

Limit: 0

In this example, it defines that for any purchase or sale made in Bogota for an amount greater than or equal to $0, a 9.66% ICA tax will be paid.