The article highlights that the health sector in Colombia has faced various financial and administrative problems that have increased the need for fiscal resources for its financing. The main sources of financing are the contributions to the contributory system made by workers and employers, and fiscal revenues, among which the General System of Participations, contributions from the National General Budget, resources from taxes on beer, liquor, cigarettes and tobacco, and the territorial entities’ own resources stand out.
The sources and uses of health system resources in Colombia are analyzed and institutional changes related to the financing and administration of health system resources are examined. Among the conclusions, it is mentioned that the Covid-19 pandemic, the inclusion of the Venezuelan migrant population in the subsidized regime and the Final Point Agreement have generated new pressures on the system that have been addressed with resources of fiscal origin.