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Changelog: Colombia guide

This is a living guide. Every page is reverified against its official source and dated.

Date	Page	Change
2026-10-26	Start here: the legal gateways every foreign investor crosses in Colombia	New page: legal gateways for foreign investors (equal treatment, closed sectors, no authorization and attorney in fact under Decreto 1068 de 2015 as replaced by Decreto 119 de 2017; FX market channelling and automatic registration under Resolución Externa 1 de 2018 and DCIP-83; SAS under Ley 1258 de 2008; branches under Código de Comercio art. 471 to 474; 2026 registry fees and departmental registration tax; RUT under Estatuto Tributario art. 555-2; 35 percent income tax and 20 percent dividend withholding under art. 240 and 245), verified against official texts.
2026-10-26	Colombia macro at a glance: the rules behind rates, inflation, the budget and the peso	New page: Banco de la República autonomy, Board and limits on financing the State (Constitución art. 371 to 373), inflation targeting under Ley 31 de 1992 art. 2 as read by Sentencia C-481 de 1999 (3 percent target), the fiscal rule's 55 percent anchor and 71 percent limit (Ley 1473 de 2011 art. 5 as amended by Ley 2155 de 2021), the escape clause and its three year cap (Decreto 1068 de 2015 art. 2.8.8.5) active for 2025 to 2027, CARF; latest figures: policy rate 12.25 percent from 1 October 2026, September 2026 CPI 6.29 percent, Q2 2026 GDP 3.5 percent, August 2026 unemployment 9.4 percent, MFMP 2026 deficit target 5.3 percent of GDP against CARF 7.4 percent, verified against official texts.
2026-10-26	Colombia macro at a glance: the rules behind rates, inflation, the budget and the peso	On 7 July 1999 Sentencia C-481 de 1999 declared unconstitutional the words requiring inflation targets always to be lower than the last recorded results (https://www.corteconstitucional.gov.co/relatoria/1999/C-481-99.htm).
2026-10-26	Colombia macro at a glance: the rules behind rates, inflation, the budget and the peso	Ley 2155 de 2021 (Diario Oficial 51.797 of 14 September 2021) replaced the original structural balance rule of Ley 1473 de 2011 with the debt anchor and limit regime and created the escape clause.
2026-10-26	Colombia macro at a glance: the rules behind rates, inflation, the budget and the peso	On 2 June 2025 the Ministry of Finance asked CARF for its opinion on activating the clause for fiscal years 2025 to 2027; CARF's 8 June 2025 opinion stated that the clause is not, strictly, designed for this kind of situation. The clause was activated for 2025 to 2027, and the 2026 Medium Term Fiscal Framework (12 June 2026) keeps it active through 2027, widens the 2026 deviation from the rule to 2 percent of GDP (0.8 percent for 2027) and targets a return to full compliance from 2028.