This paper’s main objective is to study the costs incurred by health promotion entities in Colombia for the prevention and treatment of HIV/AIDS. The research methodology is based on mixed methods approach (qualitative and quantitative). Patterns of care and treatment rates for HIV positive patients were identified, and annual prices of care for HIV/AIDS patients were estimated according to the stage of the disease. Finally, costs at the stage of clinical latency were described compared to the costs of care for patients with this condition. It is concluded that in Colombia the carrying capacity of health promotion entities and insurers is exceeded, given the high prices of the required pharmaceutical regimens, which are in turn a likely consequence of the little control the government has on the cost of drugs.