{"id":16289,"date":"2026-01-23T14:45:21","date_gmt":"2026-01-23T19:45:21","guid":{"rendered":"https:\/\/nexo.legal\/?p=16289"},"modified":"2026-03-20T16:59:00","modified_gmt":"2026-03-20T21:59:00","slug":"taxes-in-colombia-companies-2026","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/taxes-in-colombia-companies-2026\/","title":{"rendered":"Obligaciones Tributarias Clave para Empresas en Colombia (2026)"},"content":{"rendered":"\t\t
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In 2026, Colombian companies must strictly comply with their national and local tax obligations.\u00a0<\/span><\/p>

Below is a summary of the main taxes in Colombia, key dates, new regulations, and additional obligations that business owners, managers, and accountants must be aware of:<\/span><\/p>

Mandatory national taxes in Colombia (2026)<\/b><\/h2>
  • Income Tax:<\/b><\/em> Companies (legal entities) must file and pay income tax for tax year 2025 (filed in 2026).<\/span><\/li><\/ul>

    Large taxpayers pay in <\/span>three installments<\/b> (02\/2026, 04\/2026, 06\/2026), while other corporations pay in <\/span>two installments<\/b> (May and July 2026).<\/span>
    <\/span>The final tax return for individuals begins in August and ends in October (based on the last digit of the NIT).<\/span><\/p>

    • Value Added Tax (VAT) and Consumption Taxes:<\/b><\/em> The general rate is <\/span>19%<\/b>. Companies responsible for VAT (sales, special consumption taxes) must file VAT returns <\/span>bimonthly or quarterly<\/b>, depending on their tax regime.<\/span>
      <\/span> For example, VAT for Jan\u2013Feb 2026 is filed in March, and so on. Companies must issue <\/span>electronic invoices<\/b> for every sale or service (see below).<\/span><\/li>
    • Withholding Tax:<\/b><\/em> Applied to payments such as salaries, professional fees, leases, services, acquisition of goods, among others, and must be reported <\/span>monthly<\/b> (by the month following the payment or accrual). Each withholding agent reports based on the last digit of its NIT.<\/span><\/li>
    • Income Self-Withholding Agent:<\/b><\/em> Some companies may be required to self-withhold income tax when they meet certain requirements (prior gross income exceeding <\/span>130,000 UVT<\/b>, more than <\/span>50 clients<\/b> who withhold from them, among others). <\/span><\/li><\/ul>

      The self-withholding agent applies the withholding percentage to itself and pays it monthly as an advance payment of income tax<\/b>.<\/span> Additionally, taxpayers who are <\/span>exempt from making contributions to the social security system<\/b> must also apply withholding on their income.<\/span><\/p>

      This withholding does <\/span>not<\/b> constitute an additional payment, but rather is considered an <\/span>advance payment of income tax<\/b>, which is credited when filing the annual tax return.<\/span><\/p>

      • Other National Taxes:<\/b> Although the 2024\u20132025 tax reform bill was struck down, the Government declared an <\/span>economic emergency<\/b> (Decree 1474 of 2025) with extraordinary measures for 2026.<\/span><\/li><\/ul>

        For example, it reintroduces a <\/span>wealth tax<\/b> for 2026 (threshold <\/span>40,000 UVT<\/b>\u2014approximately <\/span>COP 2.1 trillion<\/b>\u2014with progressive rates up to <\/span>5%<\/b> on very large fortunes), and modifies special VAT\/consumption taxes in Colombia (e.g., <\/span>19% VAT on liquors and online gambling<\/b>, new taxes in Colombia on the financial sector, etc.).\u00a0<\/span><\/p>

        These measures may be challenged, but in any case they constitute the <\/span>current regulatory framework for 2026<\/b>.<\/span><\/p>

        Key dates for taxes in Colombia in 2026<\/em><\/b><\/h2>
        Tax \/ Obligation<\/th>Who Applies<\/th>Filing \/ Payment Dates<\/th><\/tr><\/thead>
        Income & Complementary Tax (2025)<\/strong><\/td>Large taxpayers<\/strong><\/td>1st installment: Feb 10\u201323, 2026
        Filing + 2nd installment: Apr 13\u201324, 2026
        3rd installment: Jun 10\u201324, 2026<\/td><\/tr>
        Income & Complementary Tax (2025)<\/strong><\/td>Other legal entities<\/strong><\/td>Filing + 1st installment: May 12\u201326, 2026
        2nd installment: Jul 9\u201323, 2026<\/td><\/tr>
        Income Tax Return<\/strong><\/td>Individuals<\/strong><\/td>Aug 12 \u2013 Oct 26, 2026 (based on last two digits of NIT)<\/td><\/tr>
        VAT (bimonthly)<\/strong><\/td>VAT taxpayers<\/td>Jan\u2013Feb \u2192 March 2026
        Mar\u2013Apr \u2192 May 2026
        May\u2013Jun \u2192 July 2026
        Jul\u2013Aug \u2192 September 2026
        Sep\u2013Oct \u2192 November 2026
        Nov\u2013Dec \u2192 January 2027<\/td><\/tr>
        Withholding Tax<\/strong><\/td>Withholding agents<\/td>Monthly, based on assigned NIT deadline<\/td><\/tr>
        RUT Updates & Late-Filing Benefits<\/strong><\/td>All taxpayers<\/td>Reconcile obligations before March 31, 2026<\/strong><\/td><\/tr>
        Special Tax Regime \u2013 Economic Report<\/strong><\/td>Entities exceeding 160,000 UVT<\/td>Update registration and submit report by June 30, 2026<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div>

        Additional obligations<\/b><\/h3>
        • Electronic Invoicing:<\/b><\/em> It is already mandatory for all companies and for independent workers who meet the thresholds.\u00a0<\/span><\/li><\/ul>

          According to the Tax Statute and the DIAN, all natural or legal persons who are merchants, responsible for VAT, consumption tax, SIMPLE regime, government contractors, customs users, etc., and who perform taxable transactions, must issue <\/span>electronic invoices<\/b> (or equivalent digital documents).<\/span><\/p>

          To issue electronic invoices, a valid <\/span>digital signature<\/b> and registration in the DIAN online services are required. Failure to issue electronic invoices or issuing them late may result in <\/span>penalties and loss of tax deductions<\/b>.<\/span><\/p>

          • Electronic Payroll:<\/b><\/em> Any company or contractor with employees that files income tax returns must report employee payroll <\/span>electronically<\/b> to the DIAN.<\/span><\/li><\/ul>

            It is submitted <\/span>monthly<\/b>, for the previous month, within the <\/span>first 10 business days<\/b> of the following month.<\/span>
            <\/span>For example, the December 2025 payroll must be submitted before <\/span>January 16, 2026<\/b>.\u00a0<\/span><\/p>

            Failure to comply with the electronic payroll calendar has serious consequences: the DIAN may impose <\/span>fines<\/b> (for payroll not submitted or submitted late) and surcharges, deny payroll expense deductions in the income tax return, and negatively affect the company\u2019s tax compliance rating.<\/span><\/p>

            • Single Registry of Final Beneficiaries (RUB)<\/em>:<\/b> All legal entities, NGOs, and obligated entities must register their <\/span>final beneficiaries<\/b> in the DIAN\u2019s RUB system.<\/span>
              <\/span><\/li><\/ul>

              The initial deadline expired on <\/span>July 31, 2023<\/b> for companies incorporated before June 1, 2023. From then on, any relevant change (e.g., new partners or changes in ownership percentages) must be reported <\/span>quarterly<\/b>: on the first day of <\/span>January, April, July, and October<\/b>, entities must verify whether changes occurred, and if so, update them within the following month.\u00a0<\/span><\/p>

              Non-compliance may result in <\/span>serious penalties and administrative blocks<\/b>.<\/span><\/p>

              Local taxes in Colombia obligations (Medell\u00edn and Metropolitan Area)<\/b><\/h2>

              In Medell\u00edn and municipalities of the Metropolitan Area (Bello, Envigado, Itag\u00fc\u00ed, Sabaneta, La Estrella), companies are subject to local taxes:<\/span><\/p>

              • ICA \/ Industry and Commerce Tax:<\/b><\/em> Companies with activity in Medell\u00edn must pay the district Industry and Commerce Tax (ICA, which includes industrial, commercial, and service activities).\u00a0<\/span><\/li><\/ul>

                Deadlines vary depending on where income is generated. Under the simplified regime (small companies), there is no annual return, but ICA is paid <\/span>bimonthly<\/b> through billing forms. The 2026 bimonthly deadlines depend on where income is generated.<\/span><\/p>

                • ICA Withholding<\/em>:<\/b> If the company performs activities subject to ICA withholding or is an ICA self-withholding agent, it must file <\/span>bimonthly returns<\/b>. Deadlines vary depending on where income is generated.<\/span><\/li>
                • Firefighter Surcharge:<\/b><\/em> In Medell\u00edn, there is an additional <\/span>1% surcharge<\/b> on the ICA amount (Municipal Agreement 069\/2022), intended to fund the local fire department. It is calculated and paid together with the ICA, applying <\/span>1% to the ICA taxable base<\/b>.<\/span><\/li>
                • Unified Property Tax:<\/b><\/em> If the company owns real estate in Medell\u00edn, property tax is paid in <\/span>four quarterly installments<\/b>, without surcharge, between <\/span>February, April, August, and December<\/b> (staggered dates by zones).<\/span><\/li>
                • Vehicle Tax:<\/b><\/em> One annual payment due by <\/span>April 30, 2026<\/b> (general deadline) for vehicles registered in Medell\u00edn.<\/span><\/li>
                • Other Local Taxes:<\/b><\/em> The gasoline surcharge (intended for transportation and environmental purposes) is filed <\/span>monthly<\/b> within the first <\/span>18 days<\/b> of the following month. Outdoor advertising tax has <\/span>monthly deadlines<\/b> (usually around the 20th\u201322nd of the following month).<\/span><\/li><\/ul>

                  There are also municipal stamp taxes in Colombia (culture, innovation, Procultura, etc.) with specific monthly deadlines. It is essential to review each local tax based on the company\u2019s activity and municipality.<\/span><\/p>

                  Updated Reference Figures<\/b><\/h2>
                  • UVT 2026:<\/b><\/em> The DIAN set the Tax Value Unit (UVT) at <\/span>COP $52,374<\/b> for 2026 (an increase of approximately <\/span>5.17%<\/b> compared to 2025).\u00a0<\/span><\/li><\/ul>

                    The UVT is used to determine thresholds and penalties. For example, the general minimum penalty is <\/span>10 UVT<\/b> (\u2248 <\/span>COP $523,740<\/b>), and the limit for deductible cash transactions per invoice is <\/span>100 UVT<\/b> (\u2248 <\/span>COP $5,237,000<\/b>).<\/span><\/p>

                    • Minimum Wage 2026:<\/b><\/em> The legal monthly minimum wage (SMMLV) was set at <\/span>COP $1,750,905<\/b>, with a transportation allowance of <\/span>COP $249,095<\/b>, for a total of <\/span>COP $2,000,000 per month<\/b>. (These values are effective as of January 1, 2026, for wages, benefits, and social security bases).<\/span><\/li><\/ul>

                      To ensure proper compliance with these taxes in Colombia obligations and optimize your company\u2019s tax burden, contact <\/span>Nexo Legal<\/b>.\u00a0<\/span><\/p>

                      Our team of tax advisors specialized in Colombia can assist you with personalized advice, tax planning, and representation before authorities.\u00a0<\/span><\/p>

                      Do not leave your company\u2019s tax management to chance!<\/b> Contact us for professional guidance and tax peace of mind.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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