The Senate of Colombia passed Bill 135 of 2025 during its final debate on Wednesday, November 4, in a 79-1 vote. The legislation updates Colombia’s national tobacco regulatory code and creates the country’s first specific consumption tax on electronic cigarettes, vaporizers, and oral nicotine products.
The project completed its legislative transit through the Colombian Senate following an earlier approval in the House of Representatives. Lawmakers specified that the policy does not raise existing taxes, but establishes a statutory levy on an alternative nicotine market that previously paid zero national consumption taxes.
Structuring Colombia’s Dual Vape Tax
The approved framework applies a hybrid consumption tax model that combines two fiscal mechanisms:
- Fixed Rate: A flat monetary fee levied per product, applied regardless of the item’s wholesale cost or brand tier.
- Ad Valorem Charge: A variable levy tied to the end-consumer retail price, fixed at 20% for all vapor products.
Bill co-sponsor Juan Caicedo of Colombia’s Democratic Center party projected that the framework will raise 1 trillion pesos. The tax aims to provide immediate fiscal relief to regional departments that administer public services.
Allocating Funds Between Public Health and Athletics
Colombian lawmakers structured the legislation to channel the generated funds directly into departmental public wellness and preventive initiatives.
| Target Sector | Revenue Share | Allocated Uses |
|---|---|---|
| Public Health | 84% | Subsidized health coverage, preventive care initiatives, and departmental hospital investments. |
| Sports Promotion | 16% | Regional sports facilities, youth athletics, and departmental recreation programs. |
According to Caicedo, delivering 84% of proceeds to healthcare guarantees that local departments obtain resources to treat chronic diseases, while the remaining 16% funds athletic initiatives across Colombia.
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