Colombia GMF 4×1000 2026
The financial-transaction tax (Law 633 of 2000 art. 1, Tax Code arts. 870–871) charges four per thousand (0.4%) on the debit amount. Distinct from parafiscales (caja 4% / SENA / ICBF on payroll) and from health+pension contributions (Law 100 4%+4%).
With a $1,000,000 transaction: $4,000. With $2,500,000: $10,000.
Formula
debit amount × 0.4%
| Item | Value |
|---|---|
| Law 633 / Tax Code 870–871 rate | 0.4% |
| $1,000,000 | $4,000 |
| $2,500,000 | $10,000 |
Common mistakes
- Mixing it up with 4% caja parafiscales.
- Mixing it up with health or pension contributions (Law 100).
- Inventing a 2026 table: 0.4% is statutory.
The bank withholds GMF on the debit. Law 633 of 2000 / Tax Code arts. 870–871.
No. Educational estimate. Check with DIAN or your bank.
Educational content, not tax advice. Law 633 of 2000.