Colombia Introduces Incentives for Investment Projects in Connection with Earthquake that Struck in August 2026

Colombia has published Decree No. 1413 of 17 September 2026, introducing incentives for new investment projects in connection with the 7.4-magnitude earthquake that struck western Colombia on 10 August 2026. The primary purpose of the incentives is to accelerate reconstruction, recover productive capacity, and generate employment in the territories affected by the earthquake.

The incentives include:

• A preferential corporate income tax rate of 20% for the 2026 and 2027 tax years on net inco…