Tax Benefits for CTeI (Beneficios Tributarios CTeI)

Beneficios Tributarios CTeI is Colombia’s main non-cash federal incentive for private-sector science, technology, and innovation investment, governed by the National Council of Tax Benefits in CTeI and chaired by MinCiencias. It sits under the ministry’s tax-benefit track rather than a competitive cash grant line. The framework includes a 30 percent income tax deduction for qualified CTeI investment, a 50 percent tax credit certificate for MiPymes, remuneration exemptions for scientific personnel, and VAT exemption on equipment imports for universities and research centers. The 2025 window ran from 2025-08-08 to 2025-09-10, and the project must be classified as I+D+i with an eligible research-group or CDT-center link. This route fits companies and institutions that already have documented R&D activity and need tax treatment rather than direct grant cash. Universities and research centers use it differently from businesses, but in both cases the value depends on clean documentation and a project that meets the ministry’s classification rules.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.