Tax Revenues Directly Developing Local Territories

Works for Taxes (WFT) is a program created by the Colombian government that allows GTE to use up to 50% of its income tax contributions to directly develop and implement local projects that improve livelihoods, support economic development and help stabilize territories most affected by poverty and the previous armed conflict. WFT is also an important component of Colombia’s Territorially Focused Development Programs (PDETs) following the 2016 peace agreement signed between the FARC-EP guerrilla movement and the Colombian government. The PDETs are a vital tool for rural development and lasting territorial peace that empowers local communities to decide how funds should be invested in their territories.

GTE’s participation in Colombia’s Works for Taxes program allows income taxes to be invested directly into priority areas to address social inequality—such as food security, health, education, and road enhancements.

Since first participating in 2018, Gran Tierra has become one of the largest private contributors to the program, directing nearly million USD toward public infrastructure in southern Colombia over time. In 2025 alone, Gran Tierra invested in three major Works for Taxes projects that will benefit 21 communities in Putumayo.

A New Aqueduct System

The first project involves the construction of a new aqueduct system that will provide safe water to more than 1,300 residents in rural communities across the municipalities of Mocoa, Valle del Guamuez, and Puerto Asís. Each water treatment system is carefully designed to address the specific needs and conditions of the communities it serves. By improving access to safe water, the project is expected to enhance overall community health and reduce and prevent water-related risks and illnesses.

Improved Roads

In Valle del Guamuez, Putumayo, the Company will pave over 1 kilometre of rural gravel roads consisting of four sections, benefiting 4,808 people who use these roads regularly to transit within the urban area of this village. In Rionegro, Santander, another four sections of rural gravel roads will also be paved. These important road enhancements will make travel easier and faster for local residents. It will also improve access to essential services and boost the local economy by making it more cost effective for local entrepreneurs, farmers and businesses to transport their products to local and national markets. Additionally, new concrete roads have been proven to reduce traffic accidents and personal injuries, contributing to greater safety for the communities living close to our operations. Between the two road infrastructure improvement projects over 27,000 people will benefit.

Improved School Infrastructure

The third project will see the construction of new major infrastructure made to the Tesalia School, a rural educational institution, which serves the school-age population from the municipality of Orito and offers preschool, primary, rural post-primary and secondary education. Through this project a new sports facility and a new teacher workspace will be built, benefiting 209 students and teachers. The sports facility will be a covered coliseum designed to support various sports disciplines and recreational activities for the students and the community. It features a multi-purpose court suitable for basketball, soccer, and volleyball and will include spectator stands, dressing rooms, bathrooms, artificial lighting, and a roof that provides protection from rain and sun. This project will also create a new teachers’ workspace, designated for the work and coordination of the teaching staff. This space will play a vital role as a place for academic planning, lesson preparation, and internal meetings. This new infrastructure within the school will become a new gathering point for exchanging information relevant to both school and community activities.

Previous Works for Taxes Projects implemented by Gran Tierra Energy

  • Two projects for cafeteria upgrades provided by GTE to 152 schools in the Puerto Caicedo and Orito villages, support increased food security for local students, as the participating schools now have the ability to store and prepare nutritious food, keeping students in school longer. 12,000 students and teachers are benefiting from this initiative.
  • The lives of more than 15,300 people in the communities between Campo Alegre and Puerto Vega are benefiting from road upgrades completed by GTE to important tertiary roads.
  • GTE has delivered sanitary units to communities in the municipality of Villagarzu00f3n. Families from the communities of La Cafelina, Canangucho, Champagnath, Germania, San Isidro and El Porvenir received a sanitary unit, which included a sink, toilet, shower and laundry station.
“As a rural community, Works for Taxes is so important to keep the benefits here, and allows us to focus on improving our transportation infrastructure. The project has had a huge impact, and we are looking forward to extending this collaboration to continue changing the lives of our people and helping them envision a different future.”