A qullqa (Quechua pronunciation: [ˈqʊʎˌqa] "deposit, storehouse"; (spelling variants: colca, collca, qolca, qollca) was a storage building found along roads and near the cities and political centers of the Inca Empire. These were large stone buildings with roofs thatched with "ichu" grass, or what is known as Peruvian feathergrass (Jarava ichu). To a "prodigious [extent] unprecedented in the annals of world prehistory" the Incas stored food and other commodities which could be distributed to their armies, officials, conscripted laborers, and, in times of need, to the populace. The uncertainty of agriculture at the high altitudes which comprised most of the Inca Empire was among the factors which probably stimulated the construction of large numbers of qullqas.

The pre-Columbian Andean civilizations, of which the Inca Empire was the last, faced severe challenges in feeding the millions of people who were their subjects. The heartland of the empire and much of its arable land was at elevations between 3,000 metres (9,800 ft) to more than 4,000 metres (13,000 ft) and subject to frost, hail, and drought. Tropical crops could not be grown in the short growing seasons and a staple crop, maize, could not usually be grown above 3,200 metres (10,500 ft) in elevation. The people at higher elevations grew potatoes, quinoa and a few other root and pseudocereal crops. Herding llamas and alpacas for meat, wool, and as beasts of burden was important.

Storage facilities were also necessary because the Incas did not have navigable rivers, wheeled vehicles, or large draft animals, although llamas were capable of moving large amounts of bulky commodities. Nor did the Incas have a well-developed monetary, financial, or trading system to facilitate commerce. Thus, food and other items were stored near where they were produced and distributed by the State when necessary.

The response of the Incas to the challenges of their environment and technology was a huge and well-organized system of qullqas to collect and store food and other items during good harvest years for distribution when needed. Large numbers of qullqas were constructed near every major governmental center, state-owned farm, temple, and royal estate. Qullqas were built at every "tambo", which were inns located a day's march, about 22 kilometres (14 mi), from each other along many of the 40,000 kilometres (25,000 mi) of royal highways.

The qullqas were primarily used to supply Inca officials and armies on the move as they relied on the qullqas for food rather than foraging—to the deprivation of the agricultural population—which was the common means by which armies around the world supplied their needs until the modern era. Another use for the stored items, especially food, was for the ceremonial feasts that were an important part of the relationship between the rulers and their subjects. Food was also distributed to the general populace in cases of crop failures or shortages of food.

The products stored in qullqas varied from region to region in the Inca Empire depending upon production in the local area. At Wanuku Pampa in north central Peru, a major Inca administrative and storage area, 50 to 80 percent of the qullqas were used to store dried potatoes and other root crops. Only 5 to 7 percent of qullqas were devoted to the storage of maize, probably because the high altitudes and cool climate limited the local production of maize. Root crops were layered with straw and baled for storage. Maize was shelled and stored in large jars.

Additional agriculture products stored in qullqas consisted of quinoa, beans, other vegetables, dried meat (Ch'arki or jerky), and seeds. Non-agricultural goods stored included textiles and clothing, wool, cotton, and feathers (used in clothing), tools and weapons and gold and silver vessels and other luxury items. Inventories of items stored were kept on quipus, the knotted strings the Incas used in lieu of a written language.

The scope of the Inca's commitment for storage is described by Pedro Sánchez de la Hoz, the first Spanish chronicler to visit the Inca capital of Cuzco, who said that in the city «[there are] storehouses full of blankets, wool, weapons, metals and clothes and of everything that is grown and made in this realm ... and there is a house in which are kept more than 100,000 dried birds, for from their feathers articles of clothing are made. ... There are shields, beams for supporting house roofs, knives, and other tools; sandals and armor for the people of war in such quantity that it is not possible to comprehend.»