Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Colombia does not have government-mandated per diem rates. Employers have the flexibility to define per diem policies based on:
- Fixed daily allowances reflecting expected travel costs
- Reimbursement of actual expenses incurred, supported by receipts
For more information and tax guidance, check the Colombian National Tax and Customs Directorate (DIAN).
Last changed 2026-01-26