AIU in Construction: What It Is and How to Calculate It 2026
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Table of Contents
Understanding AIU in Colombian Construction
AIU (Administración, Imprevistos, Utilidad) is the standard overhead and profit structure used in Colombian construction contracts. Understanding it correctly is essential for any contractor working in Colombia.
What Does AIU Stand For?
A - Administración (Administration): 5-15%
I - Imprevistos (Contingencies): 2-5%
U - Utilidad (Profit): 5-10%
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Activate my free accountTypical AIU Percentages
| Project Type | A | I | U | Total AIU |
|---|---|---|---|---|
| Residential | 8% | 3% | 7% | 18% |
| Commercial | 10% | 3% | 8% | 21% |
| Public Works | 12% | 4% | 5% | 21% |
| Industrial | 10% | 5% | 8% | 23% |
AIU and Taxes
IVA (VAT) on AIU
In Colombia, IVA (19%) is applied ONLY to the Utilidad (U) portion:Retención en la Fuente (Withholding)
Common Mistakes with AIU
OneEstimate Calculates AIU Automatically
Our software understands Colombian AIU rules and calculates everything correctly — including tax implications.
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