New 2026 Rates for Bogotá’s SIMPLE Regime
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Accounting Bogotá
New 2026 rates for Bogotá’s SIMPLE regime
Increase in ICA in Bogotá for SIMPLE regime taxpayers in 2026.
Key information
For 2026, Bogotá increased the ICA component rates for taxpayers registered under the Simple Taxation Regime.
The change was established in Article 44 of Bogotá Council Agreement 1019 of 2025 and applies to the fiscal year from January 1 to December 31, 2026.
It is important to clarify that not all SIMPLE taxpayers are subject to a rate of 30 per thousand. The rate depends on the economic activity group established in Article 908 of the Tax Code.
Previous and new rates
Previously, under Agreement 780 of 2020, Bogotá applied SIMPLE ICA rates between 5 and 12 per thousand, depending on whether the activity was industrial, commercial or service-based.
For 2026, the new rates are:
| SIMPLE Group | Main activities | Approximate previous rate | New 2026 rate |
|---|---|---|---|
| Group 1 | Small stores, minimarkets and hair salons | 6 to 12 per thousand | 12 per thousand |
| Group 2 | Commerce, industry, technical services, construction and other activities | 5 to 12 per thousand | 16 per thousand |
| Group 3 | Sale of food and beverages, and transportation | 6 to 12 per thousand | 30 per thousand |
| Group 3 SIC | Professional services, consulting and liberal professions | 6 to 12 per thousand | 30 per thousand |
| Group 6 | Recycling, material recovery and waste collection | Up to 12 per thousand | 16 per thousand |
Most affected sectors
The most affected sectors are those moving to the 30 per thousand rate, especially:
Restaurants, cafés and establishments selling food and beverages.
Transportation.
Professional services.
Consulting.
Liberal professions.
The impact may be significant because some taxpayers who previously paid between 6 and 12 per thousand would now pay 30 per thousand for the ICA component in Bogotá.
For example, on taxable income of $100,000,000:
| Rate | Approximate ICA on $100,000,000 |
|---|---|
| 12 per thousand | $1,200,000 |
| 30 per thousand | $3,000,000 |
The difference would be $1,800,000 for every $100,000,000 of taxable income in Bogotá.
Recommendations
SIMPLE taxpayers in Bogotá should:
Review which group under Article 908 of the Tax Code they are classified in.
Verify whether all their income actually corresponds to Bogotá or whether part of the activity is carried out in other municipalities.
Simulate whether remaining under the SIMPLE regime continues to be convenient.
Adjust budgets, advances and prices for 2026.
Avoid changing the economic activity only to seek a lower rate if it does not correspond to the business reality.
In advances filed for the January-February 2026 bimonthly period, the 30 per thousand rate is shown for activity 5611, restaurant services, and activity 7020, consulting services, which are among the most affected by this increase.
Through Press Release 074 of May 19, 2026, the DIAN clarified that the increase in Bogotá’s consolidated ICA component does not mean that the national rates of the Simple Taxation Regime increased.
What happened is that Bogotá, through District Agreement 1019 of 2025, increased the consolidated ICA component rate for some SIMPLE taxpayers, especially those in group 3 and group 3 SIC, from 10 per thousand to 30 per thousand. These groups mainly include the sale of food and beverages, transportation, professional services, consulting and scientific activities.
So did SIMPLE increase?
Not necessarily. According to the DIAN, the general SIMPLE rate was not increased by the National Government. What changes is the internal distribution of the tax.
The SIMPLE regime is made up of several elements, including:
The national SIMPLE component, administered by the DIAN.
The territorial ICA component, which belongs to the municipality or district.
When Bogotá’s ICA component increases, the portion corresponding to the national SIMPLE component decreases. Therefore, the DIAN indicated that the change does not increase the total value of the RST advance; it represents an internal redistribution among the components of the consolidated tax.
Practical example
Suppose a group 3 taxpayer in Bogotá has bimonthly income of $100,000,000 and a consolidated SIMPLE rate of 3.4%.
| Concept | Before the Bogotá ICA increase | After the Bogotá ICA increase |
|---|---|---|
| Taxpayer’s bimonthly income | $100,000,000 | $100,000,000 |
| SIMPLE regime group | Group 3 | Group 3 |
| Consolidated SIMPLE rate in the example | 3.40% | 3.40% |
| Total SIMPLE tax | $3,400,000 | $3,400,000 |
| Bogotá ICA rate | 10 per thousand | 30 per thousand |
| Bogotá ICA component | $1,000,000 | $3,000,000 |
| National DIAN component | $2,400,000 | $400,000 |
| Total payable on the SIMPLE receipt | $3,400,000 | $3,400,000 |
Conclusion
The increase in SIMPLE ICA in Bogotá for 2026 is real, but it does not apply equally to everyone. The rates are 12, 16 or 30 per thousand, depending on the activity group.
The greatest impact will fall on taxpayers providing professional services, consulting, restaurants, food establishments and transportation, which are subject to the 30 per thousand rate.
It cannot be said that the SIMPLE tax in general increased. The correct statement is that, in Bogotá, the consolidated ICA component increased for certain groups within the SIMPLE regime.
Consequently, the general SIMPLE rate remains the same, but the distribution of the payment changes: Bogotá receives a larger share through ICA and the DIAN receives a smaller share through the national component.
For some taxpayers who already filed the SIMPLE advance for the January-February 2026 bimonthly period, this increase was not reflected.
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