TAX INCENTIVES
Industry and Trade Tax
100% discount on industry tax and trade, for 10 years from the establishment of the industry.
For companies that provide specialized computing service and/or IT services established and certified in CMMI software development and maintained since the beginning of the production phase, at least 5 direct jobs or have at least 5 current direct jobs.
Industry and Trade Tax
100% discount on industry and commerce tax for 10 years to Call Center companies that are established or are established in the municipality and that maintain a minimum of 75 direct jobs or have at least 75 direct jobs from the beginning of the productive phase current.
National Tax Incentives
Hotel services provided in new hotels built entirely in municipalities with up to two hundred thousand inhabitants before December 31, 2026 or remodeled or expanded before that date will have a preferential income tax rate of 9% income for 20 years . (Procolombia, 2017).
Industry and Commerce Tax
Discount on the industry and commerce tax for hotels established in the municipality, as long as they generate at least five jobs and keep them from the beginning of activities for ten years, they will be entitled to a tax discount equivalent to (20%) of the Value of the tax charged for each period, for each additional job at the time of starting the production phase, they will be entitled to an additional (4%) discount, without exceeding (100%) of the value of the Industry and Commerce tax in charge .
Property tax
The properties in which hotels with more than 20 independent rooms operate, duly registered in the National Tourism Registry, established in the Municipality of Manizales in force of this agreement, provided that the owner of the hotel is the owner of the property and that in the At the time of the request for the benefit, it proves the generation of at least five (5) new jobs, they will be entitled to an exemption equivalent to twenty (20%) of the value of the Unified Property Tax for each period. For the accreditation of generation of each additional job at the time of application, there will be the right to a four (4%) more discount, without exceeding one hundred percent (100%) of the value of the Unified Property Tax.
Existing hotels duly registered in the National Tourism Registry that in force of this agreement expand at least twenty percent (20%) of the total area of the number of rooms built and certify the generation of at least one (1) new job, will have right to a discount of the unified property discount of one hundred percent (100%) in the first year, seventy-five percent (75%) in the second, fifty percent (50%) in the third year and twenty-five percent ( 25%) in the fourth year, and in the last year twenty percent (20%), as long as the owner of the hotel is the owner of the property.
Industry and Commerce Tax
From 20% to 100% discount on the Industry and Commerce tax for 10 years to micro, small, medium and large companies engaged in industrial activity that are established in the municipality and that they maintain, from the beginning of the productive phase and for ten years, minimum (5) direct jobs, will be entitled to a tax discount equivalent to (20%) of the value of the tax charged for each period. For each additional job at the time of starting the productive phase, you will be entitled to an additional (4%) discount, not to exceed (100%) of the value of the Industry and Commerce Tax in charge.Property tax
From 20% to 100% discount on the Property tax for 5 years to real estate owned by companies engaged in industrial activity established in the municipality of Manizales in force of this agreement, which they prove at the time of application of the benefit, the generation of at least five (5) new jobs, will be entitled to a tax discount equivalent to 20% of the value of the tax charged for each period. For the accreditation of the generation of each additional job at the time of application, there will be the right to a four percent (4%) more discount, without exceeding one hundred percent (100%) of the value of the tax charged.Industry and Trade Tax
100% discount on industry tax and trade, for 10 years from the establishment of the industry.
For companies that provide specialized computing service and/or IT services established and certified in CMMI software development and maintained since the beginning of the production phase, at least 5 direct jobs or have at least 5 current direct jobs.
Industry and Trade Tax
100% discount on industry and commerce tax for 10 years to Call Center companies that are established or are established in the municipality and that maintain a minimum of 75 direct jobs or have at least 75 direct jobs from the beginning of the productive phase current.
National Tax Incentives
Hotel services provided in new hotels built entirely in municipalities with up to two hundred thousand inhabitants before December 31, 2026 or remodeled or expanded before that date will have a preferential income tax rate of 9% income for 20 years . (Procolombia, 2017).
Industry and Commerce Tax
Discount on the industry and commerce tax for hotels established in the municipality, as long as they generate at least five jobs and keep them from the beginning of activities for ten years, they will be entitled to a tax discount equivalent to (20%) of the Value of the tax charged for each period, for each additional job at the time of starting the production phase, they will be entitled to an additional (4%) discount, without exceeding (100%) of the value of the Industry and Commerce tax in charge .
Property tax
The properties in which hotels with more than 20 independent rooms operate, duly registered in the National Tourism Registry, established in the Municipality of Manizales in force of this agreement, provided that the owner of the hotel is the owner of the property and that in the At the time of the request for the benefit, it proves the generation of at least five (5) new jobs, they will be entitled to an exemption equivalent to twenty (20%) of the value of the Unified Property Tax for each period. For the accreditation of generation of each additional job at the time of application, there will be the right to a four (4%) more discount, without exceeding one hundred percent (100%) of the value of the Unified Property Tax.
Existing hotels duly registered in the National Tourism Registry that in force of this agreement expand at least twenty percent (20%) of the total area of the number of rooms built and certify the generation of at least one (1) new job, will have right to a discount of the unified property discount of one hundred percent (100%) in the first year, seventy-five percent (75%) in the second, fifty percent (50%) in the third year and twenty-five percent ( 25%) in the fourth year, and in the last year twenty percent (20%), as long as the owner of the hotel is the owner of the property.
Industry and Commerce Tax
From 20% to 100% discount on the Industry and Commerce tax for 10 years to micro, small, medium and large companies engaged in industrial activity that are established in the municipality and that they maintain, from the beginning of the productive phase and for ten years, minimum (5) direct jobs, will be entitled to a tax discount equivalent to (20%) of the value of the tax charged for each period. For each additional job at the time of starting the productive phase, you will be entitled to an additional (4%) discount, not to exceed (100%) of the value of the Industry and Commerce Tax in charge.
Property tax
From 20% to 100% discount on the Property tax for 5 years to real estate owned by companies engaged in industrial activity established in the municipality of Manizales in force of this agreement, which they prove at the time of application of the benefit, the generation of at least five (5) new jobs, will be entitled to a tax discount equivalent to 20% of the value of the tax charged for each period. For the accreditation of the generation of each additional job at the time of application, there will be the right to a four percent (4%) more discount, without exceeding one hundred percent (100%) of the value of the tax charged.
Industry and Trade Tax
50% discount on industry and trade tax for 5 years to "Call Center" companies that are established in the municipality of Villamaría and that from the beginning of the productive phase generate a minimum of fifty (50) direct jobs. 50% discount on the industry and commerce tax for hotels established in the municipality of Villamaría, as long as they generate five (5) jobs and maintain their number for ten (10) years. Case 1: 50% discount for the first 5 years: Maintain in each term more than twenty-five (25) direct jobs, with people residing in Villamaría (Agreement 023 of 2012). Case 2: 25% discount for the first 5 years: Maintain in each term more than ten (10) direct jobs, with people residing in Villamaría Case 3: 50% discount for the first 5 years: Companies established in the region that install new industrial plants in the municipality of Villamaría, which involve the production of goods or products.Property tax
Case 1: 50% discount for the first 5 years: Maintain in each term more than twenty-five (25) direct jobs, with people residing in Villamaría. Case 2: 25% discount for the first 5 years: Validity of more than ten (10) direct jobs, with people residing in Villamaría. Case 3: 50% discount for the first 2 years: Whoever builds on a non-built property, a minimum area of 300 square meters and said built area is used in its entirety for the exercise of an industrial or commercial activity, in the areas that for this purpose it determines the Basic Plan of Territorial Ordering (PBOT), previous certification issued by the Municipal Planning Secretariat.Industry and Commerce Tax
100% discount on industry and commerce tax for 10 years for new companies that generate more than 15 direct jobs.Property tax
100% discount on property tax for 10 years for new companies that generate more than 15 direct jobs.Industry and Commerce Tax
Exempt, as an incentive, from the Industry and Commerce tax and Notices and Boards to the commercial establishments that are dedicated, in the jurisdiction of the Municipality of La Dorada, the provision of services: hoteliers as long as they comply with the requirements established in agreement 053 of 2014.
Industry and Commerce Tax
Case 1:
Year 1: 100% discount
Year 2: 55% discount
Year 3: 35% discount
Year 4: 15% discount
Year 5: 10% discount
Grant in favor of natural persons, legal entities or de facto companies that develop industrial activities that are established in the Municipality, exemption from the payment of industry and commerce tax, counted from the beginning of their activities and that contribute with a range of jobs between 1 to 10 people.
Case 2:
Year 1: 100% discount
Year 2: 60% discount
Year 3: 30% discount
Year 4: 30% discount
Year 5: 10% discount
Grant in favor of natural persons, legal entities or de facto companies that develop industrial activities that are established in the Municipality, exemption from the payment of the industry and commerce tax, counted from the beginning of their activities and that contribute with a range of jobs between 11 to 50 people.
Case 3:
Year 1: 100% discount
Year 2: 65% discount
Year 3: 45% discount
Year 4: 25% discount
Year 5: 10% discount
Grant in favor of natural persons, legal entities or de facto companies that develop industrial activities that are established in the Municipality, exemption from the payment of industry and commerce tax, counted from the beginning of their activities and that contribute with a range of jobs between 51 to 200 people.
Case 4:
Year 1: 100% discount
Year 2: 70% discount
Year 3: 50% discount
Year 4: 30% discount
Year 5: 10% discount
Grant in favor of natural persons, legal entities or de facto companies that develop industrial activities that are established in the Municipality, exemption from the payment of industry and commerce tax, counted from the beginning of their activities and that contribute with a range of jobs more than 200 people.
Case 5:
100% discount for the first 5 years: Exempt, as an incentive, from the Industry and Commerce tax and Notices and Boards to the commercial establishments that are dedicated, in the jurisdiction of the Municipality of La Dorada, the provision of services: hoteliers ; the industrial activity of manipulation, transformation and / or production of goods of agricultural or forestry origin; to the fluvial transport, by the Magdalena river, of loads and / or passengers; to the construction and / or operation of ports on the La Magdalena river, also authorized by the national government, as long as they comply with the requirements established in this Agreement (053 of 2014).
