Is there an official mileage rate published by DIAN?

No. Each company sets its own reasonable rate based on real fuel prices, CPI and maintenance costs. It must be documented in the per-diem manual.

Should tolls be included in the per-kilometer rate?

Not recommended. Reimburse them separately against the electronic receipt, since ANI rates vary by booth and vehicle category.

How do I prevent UGPP from reclassifying the reimbursement as salary?

Pay against a detailed kilometer logbook, support with invoices, do not systematically exceed real costs and review the rate annually using CPI and fuel prices.

2026 reference mileage rates by Colombian city (Bogotá, Medellín, Cali, Barranquilla)

Valentina Osorio — Colombian Tax Specialist (DIAN)

Published: 4/28/2026 • Last reviewed: 4/28/2026 • 8 min read

Reference mileage rates table for 2026 in the main Colombian cities, factoring in regular vs premium gasoline prices, ANI tolls and sector-specific recommendations.

Why Colombia has no single official rate

Unlike Brazil or the US, Colombia does not publish an official DIAN rate to reimburse mileage when employees use their own vehicle for company business. Each company sets a reasonable internal rate based on real costs.[^minenergia-precios]

Components of a reasonable rate

Fuel, depreciation, preventive and corrective maintenance, insurance (SOAT and comprehensive), parking and average tolls. Banco de la República publishes CPI and regional indexes used for annual adjustments.[^banrep-ipc]

Gasoline price as the main variable

In January 2026 regular gasoline in capital cities is around COP 16,000 per gallon; premium runs about COP 19,500 in Bogotá. Assuming 40 km/gallon for a compact car, fuel cost per kilometer ranges from COP 400 to COP 490.[^minenergia-precios]

2026 reference rates by city

Suggested rate per kilometer (includes fuel, wear and maintenance; excludes tolls and parking):

- Bogotá: COP 1,450/km - Medellín: COP 1,380/km - Cali: COP 1,350/km - Barranquilla: COP 1,320/km - Cartagena: COP 1,380/km - Bucaramanga: COP 1,300/km

ANI tolls and intercity routes

The National Infrastructure Agency (ANI) publishes current toll fees for light vehicles. On routes like Bogotá-Tunja or Medellín-Rionegro, tolls range from COP 11,500 to COP 25,000 per booth. Reimburse tolls against the electronic receipt rather than rolling them into the per-kilometer rate.[^ani-peajes]

Sector recommendations

- Sales: per-km base plus bonus per effective visit. - Construction: per-km plus parking and added insurance. - Home health: per-km plus night and difficult-access premium. - Last-mile logistics: pay per delivery adjusted for kilometers over the agreed range.

Mandatory documentation

Logbook with date, origin, destination, kilometers, business purpose, fuel invoice and electronic toll receipt. Keep records for five years to respond to DIAN or UGPP audits.

Avoiding salary reclassification

A fixed monthly sum without mileage controls may be reclassified by UGPP as a salary factor. The rate must match real cost and be backed by a detailed logbook.[^banrep-ipc]