ICBF Circular 004 of 2026: how the collection of the air departure tax will work

Key dates to keep in mind

1. June 19, 2026

   Decree 625 of 2026, which regulates the tax, is issued.

2. August 6, 2026

   The ICBF issues Circular 004 of 2026 with the operating instructions.

3. September 21, 2026

   Mandatory collection begins for every taxable ticket purchased on or after this date. The filing and payment of the tax for this month must be included in the return for the last quarter of 2026.

4. Each quarter

   Ordinary due date for filing and payment — the last business day of the month following the end of the quarter.

5. January 31, 2027Deadline

   On a one-time basis, the due date for the first return and payment, given that collection began in the middle of the third quarter of 2026.

What is this tax and what is it for?

It is a national tax charged to those leaving Colombia by air. The proceeds are administered by the ICBF and are earmarked to fund plans and programs to prevent and combat the sexual exploitation and pornography of children and adolescents.

Who must pay it and who is excluded?

Taxpayer

Every passenger, Colombian or foreign, resident or not in Colombia, who leaves the country by air, regardless of the destination, the class, the fare or the place where the ticket was purchased.

Excluded

Airline personnel performing their duties, and passengers in transit or transferring to a third State who remain in the airport's direct transit area, since they do not actually enter national territory.

When does the tax accrue?

Accrual date

The tax accrues when the air ticket is purchased, not on the date of travel.

Condition

The ticket or itinerary must include at least one outbound leg originating in Colombia with a destination abroad.

Round-trip tickets

The tax also applies; the return leg to Colombia neither excludes nor suspends the obligation.

Purchase channel

The country, channel or platform where the ticket is bought is irrelevant.

How is it calculated, reported and paid?

Taxable base

Each ticket with an outbound leg from Colombia, regardless of its price, distance, class or place of purchase.

Rate

US$1 per ticket; if charged in Colombian pesos, it is converted at the market representative exchange rate (TRM) certified by the Financial Superintendency in force on the date of purchase.

Return

Filed quarterly, using the form to be published by the ICBF's Finance Department.

Ordinary deadline

The last business day of the month following the end of each quarter.

Transfer of funds

Through the payment button that the ICBF will enable on its website, directed to the Fund against the Sexual Exploitation of Children and Adolescents.

Points that may be of interest to you

Who collects, files and transfers?

Domestic and foreign airlines operating international traffic, on both scheduled and non-scheduled flights, are responsible for charging the tax to the passenger, filing the quarterly return and transferring the funds to the ICBF. Travel agencies and e-commerce platforms must disclose and charge the tax on the sales they intermediate, but this does not automatically make them filers before the ICBF, unless a subsequent rule so provides. The ICBF, in turn, is responsible for collection, administers the Fund and will publish the official return form.

A refund mechanism that must be requested

Where the taxable event ultimately does not occur, the passenger is entitled to a refund of the tax, but must request it from the airline responsible for the collection; it does not operate automatically. Once the amount has been refunded, the airline may deduct it in subsequent returns, within the 6 months following the refund.

Disclosure obligation

The amount of the air departure tax must be published on the website and disclosed to passengers as part of the conditions for purchasing the ticket.

At the time of sale, the amount of the tax must be itemized and stated.

Retention of supporting documents for 5 years

Airlines must keep the ticket's purchase, withdrawal, cancellation and refund documents for a period of 5 years, counted from the departure from the country or from the date on which the purchase was reversed.