From January 1, 2026, the prices of galguerías, highly processed foods and sugary drinks in Colombia will rise again due to the final adjustment of health taxes. The measure introduced in the 2022 tax reform will raise tax rates to the expected maximum level, which will have a direct impact on the cost of mass consumer products and the financing of the national healthcare system. The increase is a response to tax and health policies aimed at curbing consumption of products linked to chronic diseases and strengthening health sector resources.
Colombia’s healthy tax system was implemented gradually starting in 2023, allowing gradual adjustment for consumers and industry. In the first year the rate was 10%, increased to 15% in 2024 and will reach 20% in 2026, complementing the cycle of planned increases.
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The structure obviously concerns both galguerías and highly processed foods and sugary drinks, products considered public health risk factors. The tiered nature of the tariffs should ease the transition and address the immediate impact on prices, thereby aligning it with the government’s prevention and primary health care strategy. The central purpose of these taxes goes beyond tax collection as they aim to change the population’s dietary habits and reduce pressure on the healthcare system.
In 2026, consumers will face the final adjustment of the prices of these products. For sugary drinks, tariffs are calculated based on the sugar content:
- Products with an additive between 5 and 9 grams per 100 milliliters: You pay $40 per liter
- Products with more than 9 grams: They assume a tax of $68 per liter.
These values reflect the adjustment corresponding to the increase in the taxable value unit (UVT), which was set at 5.17% for this period.
For highly processed foods, the general tariff rate of 20% will be applied to the product value, consolidating the gradual increase that began in 2023. This adjustment will have a direct impact on the final price for the consumer, which could change purchasing and consumption habits in the country.
Revenue generated by healthy taxes was known to have experienced sustained growth since its introduction:
- 2024: Total revenue was $2.88 billion, of which $2.39 billion came from highly processed foods and $488.98 billion from sugary drinks.
- 2025: The Ministry of Health expects this amount to exceed $3 billion. These funds will be fully allocated to the new general health and social security system, as established by Law 2277 of 2022.
Likewise, collecting behavior in the first half of 2025 is already showing an increase compared to the previous year:
- Between January and June 2024: $1.33 billion was raised.
- Between January and June 2025: The number rose to $1.67 billion. Of this, $1.36 billion came from highly processed foods and $314,321 million from sugary drinks.
The monthly collection peaks also varied:
- September 2024: registered $80,506 million in sugary drinks
- November 2024: recorded the maximum in highly processed products at $384,856 million.
Official estimates suggest that the share of healthy taxes in financing the health system will be no more than 3% by 2030. This year, a contribution of $3.63 billion is estimated, while the maximum amount is forecast to be $4.3 billion in 2034. The figures reflect the growing importance of these taxes in the state budget, even if their relative weight will remain limited in the medium term.
Health Minister Guillermo Jaramillo pointed out that the tax guarantees are clear regarding the ability of these taxes to finance the reform of the health system and generate additional resources. Furthermore, revenues from healthy taxes are added to the nation’s overall budget as it also grows.
From 2026, the tax rates for highly processed sugary drinks will be expressed on the basis of the purchase value unit (UVA), which allows for an automatic annual adjustment of the tax values. The mechanism guarantees that tariffs are updated every 12 months and can be adapted to the country’s economic and fiscal conditions.
Aside from that, The Congress of the Republic retains the authority to change tax rates through future tax reformswhich could lead to new increases if fiscal or health policy requires it.
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