Reviewed by Mauricio Naranjo, Director of the Tax and Accounting Area at Nexo Legal. Tax Law specialist (Universidad Externado de Colombia), Master’s in Procedural Law.
Quick answer: September 2026 isn’t just the month for personal income tax returns. The DIAN tax deadlines Colombia 2026 calendar also brings, in parallel, a second block of due dates for companies and withholding agents: bimonthly VAT, withholding tax, the Simple Tax Regime (RST), and transfer pricing all fall between September 9 and 22, staggered by the last digit of the NIT (tax ID). On top of that, there’s a block of six obligations sharing a single date, September 14 — from the carbon tax to the second installment of the corporate wealth tax — that don’t depend on the NIT and apply the same day to everyone required to file. If your company has already handled the personal income tax return for its partners or legal representatives, this is the list of what’s still outstanding.
Table of Contents
- Why this calendar is different from the income tax return calendar
- Block 1: deadlines from September 9-22 (by NIT)
- Block 2: single-date deadlines — September 14
- Industry and Commerce Tax (ICA): why it’s not on this list
- How to confirm your exact date by NIT
- What happens if you’re late
- FAQ
Why this calendar is different from the income tax return calendar
If you searched for “DIAN tax deadlines Colombia 2026,” you’ve probably already seen that September is also the month for personal income tax returns, with deadlines running from September 1 to 28 based on the last digit of the taxpayer’s cédula. That deadline is not the subject of this article. We already covered it in detail here:
- Colombia income tax return 2026 calendar — exact dates by cédula digit.
- Colombia late tax filing penalties in 2026 — what happens if you miss the deadline.
This article groups what falls outside that conversation: the obligations for companies, withholding agents, and VAT-responsible entities that also come due in September, but rarely show up in the same roundup because they follow their own deadline logic — some by NIT, others with a single fixed date for everyone.
Block 1: deadlines from September 9-22 (by NIT)
These obligations are staggered according to the last digit of the NIT, not counting the verification digit (Decreto 2229 de 2023). Verified directly against the DIAN’s official tax calendar PDF: six separate obligations share exactly the same date table for September 2026.
| Last Digit of NIT | Due Date |
|---|---|
| 1 | September 9 |
| 2 | September 10 |
| 3 | September 11 |
| 4 | September 14 |
| 5 | September 15 |
| 6 | September 16 |
| 7 | September 17 |
| 8 | September 18 |
| 9 | September 21 |
| 0 | September 22 |
This same table applies, without variation, to the following six obligations:
| Obligation | Period Covered | Applies To |
|---|---|---|
| VAT (bimonthly) | July–August 2026 | VAT-responsible entities on a bimonthly filing schedule |
| Withholding tax | August 2026 | Withholding and self-withholding agents |
| VAT (four-month) | May–August 2026 | VAT-responsible entities on a four-month filing schedule |
| Simple Tax Regime (RST) — bimonthly advance payment | July–August 2026 | Companies enrolled in the RST |
| Transfer pricing — informative return | Tax year 2025 | Taxpayers required to file based on net worth/income thresholds, with related-party transactions abroad or in a free trade zone |
| Transfer pricing — supporting documentation (local file and master file) | Tax year 2025 | Same group as the informative return, with its own (higher) thresholds |
In addition, the National Consumption Tax (INC) — on plastic bags and cannabis, among other categories — is due “on the same dates as bimonthly VAT,” according to the official calendar itself, meaning the same table above.
Verified 2026-09-10 by extracting directly from the DIAN’s official PDF (not secondary sources) — the tables for these obligations are, digit by digit, identical to each other for September 2026.
Block 2: single-date deadlines — September 14
Unlike the block above, these six obligations don’t depend on the NIT — they’re due on the same day for everyone required to file.
| Obligation | Period Covered | Due Date |
|---|---|---|
| National Gasoline and ACPM (diesel) Tax | August 2026 | September 14, 2026 |
| National Carbon Tax | July–August 2026 | September 14, 2026 |
| Tax on Sugary Ultra-Processed Beverages and Ultra-Processed Foods | July–August 2026 | September 14, 2026 |
| VAT — service providers from abroad | July–August 2026 | September 14, 2026 |
| SEP — Significant Economic Presence (non-resident/non-domiciled entities) | July–August 2026 | September 14, 2026 |
| Wealth Tax — second installment (legal entities) | Tax year 2026 | September 14, 2026 |
Two important clarifications about this list:
- SEP (Significant Economic Presence) is the obligation that tends to raise the most questions: it applies to companies that are neither residents nor domiciled in Colombia and that sell goods or digital services to Colombian customers above the income and interaction thresholds set by the DIAN. If your company operates only from within Colombia with a physical presence, this probably doesn’t apply to you — but it does apply to foreign parent companies selling into Colombia without a local entity.
- The September 14 second installment of the wealth tax is the corporate one (legal entities) — a separate, temporary tax for 2026, distinct from the wealth tax that applies to individuals. If your question is about an individual’s tax (a partner, shareholder, or you personally), the right guide is wealth tax for individuals in Colombia 2026; if it’s about your company’s tax, check 2026 wealth tax for companies in Colombia, where we cover the threshold, the rates, and the Constitutional Court ruling that confirmed the tax is in force.
Industry and Commerce Tax (ICA): why it’s not on this list
If you’re searching for “industry and commerce tax return” alongside the DIAN calendar, it’s worth clarifying something many guides blend together without warning: ICA is a municipal tax, not a national one — it isn’t administered by the DIAN but by each city’s mayor’s office or Secretaría de Hacienda (Medellín, Bogotá, Cali, etc. each run their own independent calendars). There’s no single September date that applies nationwide. If your company operates in multiple municipalities, confirm the ICA calendar directly with each one’s Secretaría de Hacienda — don’t assume it matches the DIAN dates in this article.
How to confirm your exact date by NIT
For the Block 1 obligations (the ones that depend on the last digit of your NIT), the safest approach is:
- Find the last digit of your NIT, excluding the verification digit (the final number before the hyphen that almost no one uses for this).
- Check the DIAN’s official tax calendar or ask your accountant to confirm the exact day within the September 9–22 window.
- If your company is classified as a Gran Contribuyente (Large Taxpayer), your deadlines may differ from those of a regular company — confirm your classification before relying on the general table.
What happens if you’re late
Filing or paying any of these obligations late triggers a late-filing penalty (a percentage of the tax owed for each month or fraction of a month of delay) plus default interest calculated at the DIAN’s official rate. If your delay is specifically on a personal income tax return, we’ve already covered the full penalty breakdown in Colombia late tax filing penalties in 2026 — the calculation mechanism is the same general DIAN framework, just applied to a different tax than the ones in this article.
Talk to Accounting Before September 9
With six obligations grouped into a single date (September 14) and another six spread across a two-week window by NIT, this is exactly the kind of month where a foreign company operating in Colombia can lose track of an obligation it didn’t know applied to it — especially SEP, if your parent company sells into Colombia without a local entity, or transfer pricing, if you have transactions with related parties abroad. Our tax and accounting team can confirm which of these obligations actually apply to your company and your exact date by NIT before the deadline hits — not after.
FAQ
What are the September 2026 tax deadlines for companies in Colombia, besides income tax?
Six obligations are due between September 9 and 22 based on the last digit of the NIT (bimonthly VAT, withholding tax, the National Consumption Tax, the RST advance payment, and transfer pricing), and another six share a single date, September 14 (gasoline/ACPM, carbon tax, ultra-processed beverages, VAT on services from abroad, SEP, and the second installment of the corporate wealth tax).
Is the September 2026 DIAN tax calendar the same for personal income tax and for companies?
No. Personal income tax returns are due September 1-28, based on the taxpayer’s cédula digit — see our 2026 income tax return calendar guide. This article covers exclusively the obligations for companies and withholding agents, which run in parallel on their own deadline logic.
What is the SEP obligation, and who has to pay it on September 14?
SEP stands for Significant Economic Presence: an obligation for companies that are neither residents nor domiciled in Colombia and that sell goods or digital services to Colombian customers above certain income and interaction thresholds. It doesn’t apply to most companies operating physically from within Colombia.
Does the industry and commerce tax return (ICA) come due on the same day as these DIAN obligations?
Not necessarily. ICA is a municipal tax administered by each mayor’s office, not by the DIAN, so its calendar is independent and varies by municipality. Confirm it directly with your local Secretaría de Hacienda.
What happens if my company is late paying transfer pricing or the September wealth tax installment?
A late-filing penalty applies, calculated as a percentage of the tax owed for each month or fraction of a month of delay, plus default interest at the DIAN’s official rate, counted from the day after the deadline.
Published: September 2026 — Nexo Legal
Sources: DIAN’s official 2026 tax calendar (PDF) — extracted and verified digit by digit on 2026-09-10 | Decreto 2229 de 2023 (staggering by last NIT digit).