Bogotá needs a stronger, people-centred fiscal pact to support smarter, more resilient and inclusive urban development. Achieving this will require not only fostering a culture of tax compliance grounded in trust, transparency and citizen participation, but also advancing towards a simpler and more progressive tax system, with a focus on three key local taxes, the Industry and Commerce Tax (ICA), the property tax and environmental taxes.
Reconnecting Bogotá
Towards a Stronger Fiscal Pact
Abstract
Subnational governments in Colombia are key to national tax collection. In 2023, local governments accounted for 11.5% and departmental1 governments for 4.3% of total tax revenues, positioning Colombia just behind federal systems such as Brazil (states 23.0%, local 6.4%) and Argentina (provinces 18.2%). Subnational revenues rely heavily on the Industry and Commerce Tax (ICA) and other taxes on goods and services (49%), followed by the property tax2 (21%). Recurrent taxes on immovable property collected locally represented 0.70% of GDP in 2023, a level comparable to the OECD average (0.90%) and significantly above the LAC average (0.34%). In contrast, environmental tax revenues remain modest at 0.6% of GDP, below both the LAC average (0.9%) and the OECD (1.8%), with most stemming from energy and transport.
Bogotá illustrates the strength of Colombia’s subnational tax system. In 2024, taxes were the city’s main source of revenue, accounting for more than 60% of total income. Tax revenues represented 3.4% of Bogotá’s GDP (equivalent to 0.9% of Colombia’s national GDP) and have been gradually increasing in recent years, making it the municipality with the highest tax revenue as a share of departmental GDP in the country (Figure 1.1).
Note: This analysis presents estimates of the tax burden municipal taxes, grouped by department, for the period 2010–2024. The tax burden was calculated by dividing the collected revenue by the departmental GDP published by DANE.
Source: (Secretaría de Hacienda, 2024[1]).
The main sources of tax revenue in Bogotá are the Industry and Commerce Tax (ICA) and the property tax, reflecting a structure similar to that of other municipalities. In 2024, Bogotá ranked first nationwide in ICA revenue, which accounted for 49% of total tax income, followed by Santa Marta and Barranquilla (48% and 47%, respectively) (Figure 1.2). Property tax represented 32% of Bogotá’s total tax revenue, placing the city seventh nationwide. Other taxes, including the motor vehicle and consumption taxes in Bogotá, as well as cigarette, tobacco, liquor, and beer taxes in other municipalities made up 16%. Over time, ICA revenues have remained relatively stable, holding steady from 2011 to 2024, whereas property tax and motor vehicle tax revenues have exhibited greater volatility over the same period.
Source: (DNP, 2024[2]).
Despite Bogotá’s strong tax collection, significant challenges remain, including low public trust in the value of taxes; the complexity and limited progressivity of the ICA; the relatively higher burden of property taxes on lower-income and informal households; and the need to strengthen environmental taxes to more directly reflect CO₂ emissions.
Strengthening Bogotá’s tax system goes beyond technical reforms and calls for rebuilding trust, as weak confidence in institutions continues to undermine tax compliance. When taxpayers perceive that taxes are fair, transparent, and well managed, they are more likely to comply voluntarily; when they view the system as inefficient or inequitable, compliance erodes. To better understand these dynamics, a perception survey was conducted among 133 selected respondents, 51 individuals and 82 micro, small, and medium‑sized enterprises, capturing attitudes towards taxation, fairness, and the quality of public service delivery. Although not statistically representative, the survey provides valuable qualitative insights into Bogotá’s tax culture and lays the groundwork for more robust, evidence-based policy design.
Both citizens and businesses in Bogotá recognise taxation as a legitimate and essential contribution to sustainable development. Almost half of citizens consider taxes essential or important for sustainable development, and more than eight in ten businesses agree or strongly agree that taxes are necessary to finance public services. These results indicate that the city benefits from a broad normative consensus on the social purpose of taxation. Moreover, 62% of citizens and 55% of firms view paying taxes as a contribution to Bogotá rather than a personal cost (Figure 1.3). This widespread acknowledgement of taxation as an instrument for progress provides a critical basis for building a stronger fiscal pact founded on shared responsibility and civic participation.
Note: Both businesses and citizens were asked the following question: “Please indicate the extent to which you agree or disagree with the following statements about district taxation. I consider the payment of taxes to be a contribution to Bogotá rather than a cost to me”.
Source: Survey on citizens’ and enterprises’ perceptions of Bogotá’s tax system.
There is a marked disconnect between the support for taxation and citizens’ and firms’ perceptions of how revenues are managed. More than six out of ten citizens (67%) and half of the businesses (53%) disagree or strongly disagree that the services and infrastructure they receive represent a fair return for their taxes, while only less than one quarter in each group feel they obtain fair value (Figure 1.4). Perceptions of inequity are also widespread: more than 40% of citizens believe that district taxes do not adequately reflect ability to pay, and many consider that high-income individuals and multinational companies contribute less than they should. These results reveal persistent dissatisfaction with the efficiency and equity of public spending, even among taxpayers who recognise the importance of taxation.
Note: Both businesses and individuals were asked to what extent they agreed or disagreed with the statement: “I feel that the education, transport, infrastructure, security, healthcare and recreation I receive in Bogotá are a fair return for the taxes I pay” (original Spanish: “Siento que la educación, transporte, infraestructura, seguridad, salud y recreación que recibo en Bogotá son un retorno justo por los impuestos que pago”). Results show the share of respondents selecting each option
Source: Survey on citizens’ and enterprises’ perceptions of Bogotá’s tax system.
Despite widespread concerns about fairness and efficiency, most citizens and businesses in Bogotá continue to reject tax evasion and view compliance as a moral duty. The vast majority state that it is never justified to cheat on taxes, although tolerance increases in contexts of perceived corruption or excessive tax burdens. Corruption emerges as the most decisive factor shaping attitudes toward taxation, with 86% of respondents citing it as a major influence on their behaviour. Weak perceptions of integrity and fairness not only erode trust in the fiscal system but can also encourage avoidance and informality, undermining the revenue base and distorting competition. These perceptions extend beyond compliance: more than half of firms identify the tax environment as a very important factor in investment and location decisions, alongside the cost of regulation (40%) and the quality of public infrastructure and services (35%).
For the district tax administration, strengthening trust may depend on going beyond enforcement and positioning itself as a service-oriented institution. Almost half of surveyed citizens view the Secretariat of Finance as both an enforcement body and a service provider, reflecting expectations of balanced engagement. Yet significant gaps remain as nearly six in ten citizens feel that their requests as taxpayers are not heard, pointing to limited responsiveness and opportunities for dialogue.
Simplifying payment procedures, ensuring access to clear information, and improving communication can help narrow this divide and encourage voluntary compliance. Survey results show that while most taxpayers find it easy to pay property and vehicle taxes and to access related information, fewer find the rules and communications straightforward. For businesses, the industry and commerce, property, and vehicle taxes are perceived as relatively manageable, while the urban delineation tax remains complex.
Tax education represents a critical but underdeveloped pillar of Bogotá’s fiscal culture. Only a small fraction of respondents recall having received any meaningful tax education during their schooling, and most express that they would have found it valuable. Knowledge of specific district taxes remains uneven, while familiarity with income, property, vehicle, and value-added taxes is relatively high, awareness of the Industry and Commerce Tax and the public lighting tax is limited. Expanding tax education in schools and through public communication campaigns would help citizens better understand how taxation supports local development and strengthen their sense of civic ownership over fiscal policy.
Increasing willingness to engage with Bogotá’s fiscal system ultimately requires a multi-dimensional strategy centred on transparency, education, and citizen participation. The survey indicates that nearly half of citizens are unwilling to pay more general taxes to support the Sustainable Development Goals, but two-thirds support taxing environmentally harmful goods and services. This suggests that taxpayers are more receptive to measures perceived as fair and purpose-driven than to broad increases in tax levels. Building trust through visible improvements in spending efficiency, integrity, and service quality can therefore play a decisive role in enhancing willingness to comply. By linking taxation more clearly to fairness, sustainability, and shared prosperity, Bogotá can strengthen its fiscal contract and foster a culture of voluntary contribution that supports both revenue mobilisation and inclusive development.
Modernising Bogotá’s ICA tax offers a unique opportunity to enhance revenue mobilisation, improve equity, and simplify administration. The ICA is Bogotá’s main source of own-revenue, accounting for nearly half of total tax intake since 2021. With its broad base and strong revenue potential, the ICA offers significant scope to strengthen the city’s fiscal capacity, enhance progressivity, and support inclusive growth. By simplifying its rate structure, aligning tax burdens with firms’ capacity to pay, and modernising administration, the ICA could become a more efficient and equitable instrument for local development.
A simpler and more progressive ICA would deliver multiple gains for both taxpayers and the administration. Consolidating the current fourteen differentiated rates, among the highest number of rate categories in the country (Figure 1.5), into a smaller set of clearer brackets would ease compliance for firms and enhance transparency for authorities. Simplification would also lower administrative costs, reduce errors, and help curb evasion – estimated to have risen from 17.8% in 2018 to 20.2% in 2024 due to gaps in monitoring and enforcement. By aligning obligations more closely with firms’ capacity to pay and easing formalisation, a streamlined ICA could broaden the tax base while promoting business growth and productive inclusion. Simplified and harmonised rate structures would further facilitate co-ordination with national tax rules, improving overall policy coherence.
Introducing greater progressivity within the ICA would strengthen both fairness and efficiency. At present, some low-income sectors may face higher effective rates than more profitable ones, revealing clear misalignments between income levels and tax burdens. Reordering rates to reflect ability to pay would enhance vertical equity and reduce economic distortions. Simulations suggest that linking rates to income or profit levels could increase total revenue by 6-16% compared to the 2023 scheme, while ensuring that larger, more profitable firms contribute proportionally more. Under such a progressive framework, the lowest-income deciles would be exempt, supporting micro-enterprises and facilitating their transition to formality. This approach would thus combine stronger equity with sustained revenue mobilisation and a more inclusive business environment.
Addressing structural distortions also requires recognising that the ICA’s taxable base, gross income, does not account for production costs. This structure disproportionately affects firms with thin margins, discouraging investment and innovation. While shifting the legal base to profit would require national legislative reform, Bogotá can move incrementally by using profitability indicators to inform rate differentiation. Aligning rates more closely with profit margins would strengthen both efficiency and fairness, even within existing legal constraints.
Tax incentives and special treatments further complicate the ICA framework (Figure 1.6). More than a dozen provisions, ranging from discounts and exemptions to special tax bases, operate simultaneously at district and national levels. Although many pursue legitimate objectives, their dispersion across multiple regulations reduces transparency and complicates monitoring. The absence of a consolidated legal framework hampers evaluation and increases the risk of inconsistent or inefficient incentives. Some sectors benefit from low rates despite high profitability, while others face higher rates despite limited capacity to pay. Establishing a unified register of incentives, assessing their fiscal cost, and aligning them with Bogotá’s development priorities and national strategies are critical steps towards a more coherent and accountable incentive system.
Source: Authors’ own elaboration based on district and national laws.
The city could also strengthen administrative efficiency by introducing suggested tax returns for taxpayers under the preferential regime. Pre-filled declarations, based on third-party and administrative data, would simplify compliance for small businesses while improving predictability of revenue collection. This approach offers practical advantages over automatic invoicing, which entails higher fiscal and legal risks. Nonetheless, its success depends on the availability and accuracy of data and on clear communication with taxpayers. Ensuring robust information systems and gradual implementation will be key to avoiding errors and safeguarding trust.
Reforming the ICA offers Bogotá an opportunity to modernise its fiscal system and strengthen its social contract with businesses. A more transparent, simplified, and progressive tax structure would enhance compliance, improve competitiveness, and promote equity. Rationalising incentives, improving data quality, and adopting modern administrative tools can together transform the ICA from a complex levy into a driver of sustainable and inclusive local development.
Bogotá’s property tax (IPU) is a key source of local revenue, representing almost a third of the city’s tax income (31.4% in 2023) (Figure 1.7). Its design is key in both fairness and efficiency in the tax system. The IPU applies to residential, commercial, industrial, vacant lots, undeveloped urbanisable land, and rural properties, with rates determined by cadastral values and property use, and exemptions targeting low-income households and vulnerable properties.
Note: GDP data for Bogotá and Colombia are in constant prices.
Source: Own calculations based on (Secretaría de Hacienda de Bogotá, 2024[4]; DANE, 2025[5]; OECD et al., 2025[6]).
Despite a progressive structure, there is space for improvement as the IPU places a relatively higher burden on low-income and informal households. In 2022, property tax payments represented nearly 1.7% of reported income for low-income households (income quintile 1) and 1.6% for middle-low-income households (quintile 2) who declared having paid the levy in Bogotá, compared to 1.4% to 1.5% for other higher income households – indicating that there is still room to improve the progressivity (Figure 1.8). Moreover, property tax represented 1.4% of informal households’ income, where all members are informally employed, 0.8% of mixed households’ income, and 1% of formal households’ income. Ongoing challenges include property tax evasion, particularly in residential, commercial, and vacant properties, and the need to ensure that the distribution of the tax burden remains equitable across income levels and socioeconomic strata.
Note: The data are based on respondents who reported having paid the property tax within the previous year. Households’ income is defined as: Labour income + Rents+ Government transfers + Private transfers. The following variables from the GEIH survey have been used for each income component. Labour income refers to earnings from employment (INGLABO). Rent income includes returns from renting properties or assets (P7500S1A1), interest and investment income (P750S5A1), and severance-related payments (P7510S6A1). Government transfers cover pensions and public assistance programs (P7500S2A1, P750S2A1, P1661S1A1–S3A1). Private transfers include alimony, remittances, aid from private entities, and other irregular sources such as gambling winnings or asset sales (P7500S3A1, P7510S1A1–S2A1, P750S1A1, P750S3A1, P7510S7A1). The income variables which are reported on a monthly basis (INGLABO P7500S1A1 P7500S2A1 P7500S3A1) have been annualised.
Source: Authors’ calculations based on (DANE, 2024[7]).
Households living in strata3 3 and 4 contribute relatively more to property tax revenue than those in higher strata. Households in stratum 4 account for nearly one third of total property tax collection (30.2%), almost 10 percentage points more than households in strata 5 (20.5%) and 6 (19.8%), respectively, a similar pattern to the average observed in other Colombian cities.
International experiences and policy lessons highlight ways to improve Bogotá’s property tax system while enhancing progressivity and compliance. Cities like Montevideo, Barcelona, and Boston use regularly updated property valuations, digitalised collection systems, targeted discounts, and transparent enforcement mechanisms to improve fairness and reduce evasion (Intendencia de Montevideo, 2025[8]; Municipal Tax Office of Barcelona, 2025[9]; City of Boston, 2025[10]). For Bogotá, reforms could include introducing differentiated tax rates for high-value properties, a review of the minimum taxable threshold, simplifying administrative procedures, further updating cadastral values in line with market conditions, and lowering housing transaction taxes to support mobility and efficient allocation. These measures aim to make property taxation a more stable and predictable revenue source for Bogotá while serving as a critical instrument in fostering a fairer and more efficient housing market.
Property tax incentives can be a strategic fiscal instrument for advancing sustainable goals in Bogotá, if well designed. Cities in LAC and worldwide are using property tax incentives to stimulate the adoption of renewable energy sources, promote cleaner technologies in construction and industry, facilitate the transition to a circular economy and enhance urban green infrastructure, among others. Tax incentives should be designed with a clear rationale, measurable sustainability objectives, and alignment with national priorities. Clear eligibility criteria and appropriate targeting can help balance efficiency, fairness, and fiscal costs. Regular monitoring and evaluation should be ensured, alongside effective interagency co-ordination to minimise complexity and prevent misuse.
Bogotá has implemented several environmental taxes to address air pollution, traffic congestion, and greenhouse gas emissions. However, there remains scope to better account for CO₂ emissions. This report examines how Bogotá’s motor vehicle tax could be further aligned with CO₂ emission levels and explores the potential implementation of a public lighting tax linked to energy efficiency and emission reduction.
The motor vehicle tax generated 9.8% of the city’s total tax revenue in 2024, representing 0.34% of GDP. Incentives for electric and hybrid vehicles (60% and 40% discounts until 2030) and fee-based exemptions such as Pico y Placa Solidario help promote sustainable mobility. The public lighting tax, implemented in several Colombian cities, aims to improve energy efficiency and support sustainable urban infrastructure.
Bogotá’s vehicle fleet is predominantly old and heavily reliant on fossil fuels. Electric and hybrid vehicles represent only about 5% of the total, while 93% use petrol and 2% rely on other fuels such as diesel, natural gas, hydrogen, or ethanol (Figure 1.9). A large share of these vehicles dates back to the early 2000s or before. Sport utility vehicles (SUVs) and trucks make up a major part of the fleet: around 77% of petrol vehicles are SUVs, yet just 0.3% are electric. Trucks remain almost entirely powered by petrol or diesel, with only 0.03% being electric. Motorcycles are also largely petrol-driven, particularly those with medium to high engine capacity. Models between 501 and 1 000 cc account for about 63% of the total, while high‑displacement motorcycles (1 001‑1 500 cc) represent around 23%. Lower-displacement models (0‑500 cc) make up roughly 18%, and those above 1 500 cc only a small fraction, with fewer than 1% exceeding 2 000 cc.
Note: For the “others” category in automobiles, this includes hydrogen and ethanol. In SUVs, the “others” category includes hydrogen and Liquefied Petroleum Gas (LPG). SUVs include off-road vehicles.
Source: Authors’ own elaboration based on (Secretaría de Hacienda de Bogotá, 2024[11]).
Given the composition of Bogotá’s vehicle fleet, there is a need for a more environmentally oriented vehicle taxation system. The city’s current vehicle tax is determined by ownership value rather than environmental performance. Annual rates vary according to the vehicle’s value, type, and model year – from 0.7% for public vehicles to 3.7% for private ones. Although this structure provides a steady source of revenue, it does not account for CO₂ emissions or fuel efficiency, limiting its ability to promote cleaner transport choices. Incorporating environmental criteria such as CO₂ emissions or vehicle mass into the tax could better align it with the city’s climate goals. Using weight as a proxy for emissions – given that heavier vehicles like SUVs consume more fuel – could be a practical step in the absence of a national CO₂ testing system.
European experiences demonstrate how CO₂-based taxation can effectively reduce emissions and influence vehicle choices. In most EU countries, taxes on vehicle registration and circulation are directly linked to CO₂ emissions. France’s bonus–malus system rewards the purchase of low-emission vehicles and penalises high-emission ones, while Portugal uses a tiered framework that adjusts both registration and circulation taxes according to CO₂ levels and fuel type. Other countries, such as Belgium and the Netherlands, have adopted flexible systems that combine emissions, weight, and fuel criteria (Meireles, Robaina and Magueta, 2021[12]). These approaches show that aligning fiscal incentives with emissions can shift consumer behaviour and generate stable revenue streams for green investments – lessons that could inform Bogotá’s transition to an environmentally differentiated tax structure.
A CO₂-based vehicle tax in Bogotá would need to be designed carefully to ensure fairness and policy coherence. Applying the surcharge to high-value or heavy vehicles could limit regressivity, while revenues could fund public transport improvements or targeted subsidies for low-income households. Co-ordination with national policies, such as vehicle import and registration taxes, would ensure consistency and avoid overlapping levies. Complementary measures like the Pico y Placa Solidario – a voluntary congestion charge that already incorporates environmental criteria – could serve as a transitional mechanism to strengthen behavioural change. Together, these measures would allow Bogotá to develop a more sustainable, equitable, and adaptive vehicle tax system aligned with its broader climate objectives.
Greening Bogotá’s tax system could also involve transforming the city’s public lighting sector by prioritising energy efficiency and sustainability in urban infrastructure. Public lighting accounts for a significant share of municipal electricity use – up to 40% in some cities – and contributes notably to CO₂ emissions. In Bogotá, transitioning from conventional systems to LED technology could generate energy savings of up to 50% while reducing emissions by approximately 7%. Bogotá still has approximately 100 000 streetlights to replace, offering significant potential for energy and cost savings. International experiences, such as in São José dos Campos (Brazil) and San José (Costa Rica), show that LED systems can cut energy use by over 70%, lower maintenance costs, and improve public safety (Kivimäki, 2013[13]; Serrano, 2023[14]). Integrating smart lighting technologies alongside LED systems can further optimise energy use and enhance urban services, such as traffic management and environmental monitoring, helping Bogotá move closer to its climate neutrality goals.
Implementing a public lighting tax to support this transition could make the system both environmentally effective and fiscally sustainable. As a Pigouvian instrument, the tax can incentivise lower electricity consumption and fund green infrastructure investments. Several Colombian cities, including Cali, Cartagena, Medellín, and Pasto, already use this levy to finance the shift toward LED lighting, achieving measurable emission reductions (Figure 1.10). Bogotá could follow a similar approach, refining the tax base to reflect energy use, maintenance, and modernisation costs. Experiences from cities such as San José, Accra, and Jakarta illustrate how consumption-based public lighting levies can be structured with different rates for residential, commercial, and industrial users (Berita Jakarta, 2020[15]; CNFL, 2025[16]; OECD, 2024[17]). In parallel, involving citizens in the tax design process could enhance transparency and acceptance, ensuring that the policy not only supports environmental goals but also responds to public needs and perceptions of fairness.
Source: Authors’ own elaboration based on (Ministerio de Hacienda, 2024[18]).
Drawing on more than ten international experiences, Bogotá could leverage a mix of tax and financing instruments to advance its green transition across three key areas: renewable energy and sustainable construction; protection and expansion of green spaces; and waste management and circular economy. Cities such as Araraquara, Curitiba and Salvador (Brazil) and Mexico City have used property tax reductions to promote solar energy, sustainable building, green area conservation, and waste reduction. Other incentives – such as reductions in public service fees or related taxes – have encouraged energy efficiency (Buenos Aires), recycling and waste reduction (San Francisco), food waste prevention (Milan), and industrial waste minimisation (Kitakyushu). Complementary financing mechanisms, including Public Works for Taxes, transferable development rights, and land value capture, can further mobilise private investment, conserve ecological assets, and channel urban value gains into public infrastructure. Together, these instruments align fiscal incentives with environmental goals, fostering a more sustainable and resilient urban development model for Bogotá.
References
[15] Berita Jakarta (2020), Streetlight Tax Revenue Reaches Rp 276.52 Billion, https://m.beritajakarta.id/en/read/34983/streetlight-tax-revenue-reaches-rp-27652-billion?.
[10] City of Boston (2025), How We Tax Your Property, https://www.boston.gov/departments/assessing/how-we-tax-your-property.
[16] CNFL (2025), Tarifas Vigentes, https://www.cnfl.go.cr/servicios/electricos/inmuebles/tramites/tarifas?utm_source.
[5] DANE (2025), PIB total por departamentos - Precios corrientes, https://www.dane.gov.co/index.php/estadisticas-por-tema/cuentas-nacionales/cuentas-nacionales-departamentales.
[7] DANE (2024), Great Integrated Household Survey (Gran Encuesta Integrada de Hogares -GEIH-), https://www.dane.gov.co/index.php?option=com_content&view=article&id=2921&catid=178.
[2] DNP (2024), Consolidador de Información Fiscal y Financiera Territorial (CIFFIT), Departamento de Planeación Nacional, Bogotá, https://ciffit.dnp.gov.co/ciffit/WebPages/.
[8] Intendencia de Montevideo (2025), Contribución inmobiliaria, https://tramites.montevideo.gub.uy/tramites-y-tributos/contribucion-inmobiliaria.
[13] Kivimäki, S. (2013), Sustainable infrastructure development: Assessing LED street lighting as a tool for sustainable development in São José dos Campos, Brazil, Utrecht University, https://studenttheses.uu.nl/bitstream/handle/20.500.12932/15550/THESIS_KIVIMAKI.pdf?sequence=2&isAllowed=y.
[12] Meireles, M., M. Robaina and D. Magueta (2021), “The Effectiveness of Environmental Taxes in Reducing CO2 Emissions in Passenger Vehicles: The Case of Mediterranean Countries”, International Journal of Environmental Research and Public Health, Vol. 18/10, p. 5442, https://doi.org/10.3390/ijerph18105442.
[18] Ministerio de Hacienda (2024), Viabilidad Fiscal Territorial 2024, Ministerio de Hacienda, Bogotá, https://www.minhacienda.gov.co/viabilidad-fiscal-territorial-2024/-/document_library/gmfb/view_file/2215113?_com_liferay_document_library_web_portlet_DLPortlet_INSTANCE_gmfb_redirect=https%3A%2F%2Fwww.minhacienda.gov.co%3A443%2Fviabilidad-fiscal-territori.
[14] Monumental (ed.) (2023), CNFL prevé rebaja del 73% en rubro de alumbrado público tras renovación de luminarias en San José, https://www.monumental.co.cr/2023/09/19/cnfl-preve-rebaja-del-73-en-rubro-de-alumbrado-publico-tras-renovacion-de-luminarias-en-san-jose/.
[9] Municipal Tax Office of Barcelona (2025), Property Tax (IBI), https://ajuntament.barcelona.cat/hisenda/en/procedures-payments/ibi?profile=1.
[17] OECD (2024), Supplement to Pricing Greenhouse Gas Emissions 2024: Gearing Up to Bring Emissions Down, OECD Series on Carbon Pricing and Energy Taxation, https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/carbon-pricing-and-energy-taxes/carbon-pricing-background-notes.pdf.
[6] OECD et al. (2025), Revenue Statistics in Latin America and the Caribbean 2025, OECD Publishing, Paris, https://doi.org/10.1787/7594fbdd-en.
[1] Secretaría de Hacienda (2024), Ejercicio de presión fiscal (internal document), Dirección de Estadísticas y Estudios Fiscales, Secretaría Distrital de Hacienda, Bogotá D.C.
[11] Secretaría de Hacienda de Bogotá (2024), Base de datos vehículos (Internal document).
[3] Secretaría de Hacienda de Bogotá (2024), Number of ICA rates in Colombian cities (internal document).
[4] Secretaría de Hacienda de Bogotá (2024), Recaudo IPU (Internal document).
[19] Secretaría Distrital de Planeación de Bogotá (2024), ¿Sabe usted cómo funciona la estratificación? Aquí se lo contamos, https://bogota.gov.co/mi-ciudad/planeacion/estratificacion-todo-lo-que-debe-saber.
← 1. In Colombia, “local governments” refer to municipal authorities responsible for cities and towns, while “departmental governments” correspond to the administrative divisions above municipalities, similar to states or provinces, overseeing broader regional responsibilities.
← 2. Unless otherwise indicated, references to property tax in this publication correspond to recurrent taxes on immovable property, and the two terms are used interchangeable.
← 3. The strata (estratos) are a technical instrument used to allocate subsidies and contributions for public utilities in Bogotá (water, sewage, waste collection, electricity, and gas). There are six strata. Strata 1 and 2 receive subsidies for water, sewage, waste collection, electricity, and gas. Stratum 3 receives all these subsidies except for gas. Strata 5 and 6, on the other hand, contribute financially to these subsidies – a mechanism known as cross-subsidies. Stratum 4 neither contributes nor receives subsidies. Commercial and industrial properties also contribute to the cross-subsidy system (Secretaría Distrital de Planeación de Bogotá, 2024[19]).