{"id":18177,"date":"2026-07-27T19:50:36","date_gmt":"2026-07-28T00:50:36","guid":{"rendered":"https:\/\/nexo.legal\/impuesto-al-patrimonio-2026-empresas-colombia\/"},"modified":"2026-07-30T13:36:16","modified_gmt":"2026-07-30T18:36:16","slug":"impuesto-al-patrimonio-2026-empresas-colombia","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/impuesto-al-patrimonio-2026-empresas-colombia\/","title":{"rendered":"Impuesto al Patrimonio 2026 para Empresas en Colombia: Qui\u00e9n Debe Pagarlo y Qu\u00e9 Pasa si No lo Hiciste"},"content":{"rendered":"

Last updated: July 2026 | Nexo Legal Tax Team<\/strong><\/p>\n

The 2026 corporate wealth tax<\/strong> for legal entities in Colombia applies to companies whose net worth, as of March 1, 2026, exceeded 200,000 UVT. It was created through Legislative Decree 173 of 2026, issued to fund the emergency response to the hydrometeorological events that affected eight departments in early 2026, and it is paid in two equal installments: April 1 and May 4, 2026 (April 30 and June 1 for permanent establishments of foreign companies).<\/p>\n

If your company exceeded that threshold and didn’t pay either installment, this isn’t a deadline that’s “still coming” \u2014 you’re already in default, with interest accruing. This article explains who was required to pay, which rate applied by sector, who was actually exempt (which isn’t what most people think), and what to do if your company skipped this obligation without realizing it.<\/p>\n

Table of Contents<\/h2>\n
    \n
  1. What the 2026 corporate wealth tax is<\/li>\n
  2. Who must pay it: the 200,000 UVT threshold<\/li>\n
  3. Rates by sector<\/li>\n
  4. Payment dates (already past due) and what happens if you didn’t pay<\/li>\n
  5. Exemptions built into the decree: healthcare, intervened entities, and public utilities<\/li>\n
  6. The Constitutional Court’s suspension: who it actually applies to<\/li>\n
  7. How to know if your company was required to pay<\/li>\n
  8. What to do if your company didn’t pay and should have<\/li>\n
  9. Frequently asked questions<\/li>\n<\/ol>\n

    What the 2026 Corporate Wealth Tax Is<\/h2>\n

    The 2026 wealth tax for legal entities was created through Legislative Decree 173 of 2026<\/strong>, issued by the Ministry of Finance and Public Credit under the state of emergency declared over the hydrometeorological events that affected eight departments of the country in early 2026. The stated goal of the tax is to raise funds to address that emergency \u2014 approximately 8.3 trillion Colombian pesos, according to the decree itself.<\/p>\n

    Unlike the wealth tax for individuals (which already existed from earlier reforms), this is a specific, temporary tax for companies and entities already required to file income tax returns.<\/p>\n

    Verified official sources: Decree 173 of 2026 \u2014 DIAN Legal Compilation<\/a> and Decree 173 of 2026 \u2014 Bogot\u00e1 Mayor’s Office, Legal Regime<\/a>.<\/p>\n

    Who Must Pay It: the 200,000 UVT Threshold<\/h2>\n

    The tax applies to domestic legal entities, as well as permanent establishments and branches of foreign companies in Colombia<\/strong>, provided they are already required to file an income and complementary tax return.<\/p>\n\n\n
    Data point<\/th>Value<\/th><\/tr><\/thead>\n
    Net worth cutoff date<\/td>March 1, 2026<\/td><\/tr>\n
    Net worth threshold<\/td>200,000 UVT<\/td><\/tr>\n
    Who it applies to<\/td>Domestic companies, branches, and permanent establishments of foreign companies filing income tax<\/td><\/tr>\n<\/tbody><\/table>\n

    Only companies that exceeded that specific threshold, on that specific date, were required to pay. If your company’s net worth is below it, this obligation simply didn’t apply, regardless of the size of its revenue or operations.<\/p>\n

    Excluded from the taxable base:<\/strong> equity interests (direct or indirect) in other domestic companies, to avoid double taxation, as well as fixed environmental assets of water\/sewage utility companies, technical reserves of Fogaf\u00edn and Fogacoop, and social contributions of solidarity-economy entities.<\/p>\n

    Rates by Sector<\/h2>\n

    The general rate of the 2026 wealth tax is 0.5%<\/strong> of the taxable base. However, some sectors have a considerably higher rate:<\/p>\n

    A company in one of these sectors that exceeded the threshold paid more than triple the rate of a company in another sector with the same level of net worth \u2014 a difference many companies didn’t size up in time.<\/p>\n

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    • General rate:<\/strong> 0.5%<\/li>\n
    • Differential rate (1.6%):<\/strong> financial institutions, insurers and reinsurers, stock brokers, agricultural commodity exchange brokers, agricultural commodity exchanges, securities market infrastructure providers, and companies engaged in coal extraction (CIIU codes 0510, 0520) or crude oil extraction (CIIU code 0610).<\/li>\n<\/ul>\n

      Payment Dates (Already Past Due) and What Happens if You Didn’t Pay<\/h2>\n

      The tax is filed and paid in two equal installments:<\/p>\n

      If your company exceeded the 200,000 UVT threshold and didn’t pay by the dates that applied to it, the debt has already been accruing late-payment interest since the respective due date. This isn’t an “upcoming” obligation \u2014 it’s an overdue<\/strong> one, and the longer it goes unaddressed, the higher the cost of regularizing it.<\/p>\n

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      1. First installment (50%):<\/strong> April 1, 2026.<\/li>\n
      2. Second installment (50%):<\/strong> May 4, 2026.<\/li>\n
      3. Permanent establishments of foreign companies:<\/strong> extended deadline of April 30 and June 1, 2026, respectively.<\/li>\n<\/ol>\n

        Exemptions Built into the Decree: Healthcare, Intervened Entities, and Public Utilities<\/h2>\n

        Decree 173 of 2026 itself excludes the following from being a taxpayer (meaning they were never required to pay, regardless of any later court decision):<\/p>\n

        This exemption is separate from \u2014 and earlier than \u2014 the suspension later ordered by the Constitutional Court, explained below.<\/p>\n

          \n
        • Healthcare-sector companies.<\/strong><\/li>\n
        • Companies under state intervention<\/strong> (subject to inspection, oversight, and control functions).<\/li>\n
        • Public utility companies in the municipalities within the emergency zone.<\/strong><\/li>\n<\/ul>\n

          The Constitutional Court’s Suspension: Who It Actually Applies To<\/h2>\n

          This is where most companies get confused. The Constitutional Court, through Order A-533 of 2026<\/strong>, provisionally suspended payment of the second installment<\/strong> of the wealth tax \u2014 but only for two types of taxpayers<\/strong>:<\/p>\n

          The Court found a particularly intense impact on ESALs, because the tax falls on assets that, by legal mandate, are earmarked for carrying out meritorious activities of general interest, with a possible effect on fundamental rights such as education and work. For companies in liquidation, the Court noted that the tax affects assets that don’t constitute available wealth, but rather a pool of assets earmarked for the orderly payment of liabilities under the rules of the liquidation process. This decision is provisional and does not anticipate the outcome of the final ruling on the constitutionality of Decree 173 of 2026.<\/strong><\/p>\n

          For the vast majority of companies that exceeded the threshold, the suspension does not apply.<\/strong> If your company is a commercial entity operating normally (not an ESAL, not in liquidation), the obligation to pay both installments remained in effect. Assuming that “the Court suspended the tax” in general \u2014 without checking whether your company falls into those two specific categories \u2014 is the costliest mistake we’ve seen on this topic.<\/p>\n

            \n
          • ESALs<\/strong> (non-profit entities) under the special tax regime.<\/li>\n
          • Companies in the process of liquidation.<\/strong><\/li>\n<\/ul>\n

            How to Know if Your Company Was Required to Pay<\/h2>\n
              \n
            1. Check your company’s net worth as of March 1, 2026<\/strong> \u2014 not December 2025 or any other date.<\/li>\n
            2. Compare it against the 200,000 UVT threshold<\/strong>, using the UVT value in effect for the applicable tax year.<\/li>\n
            3. Identify whether your company belongs to a sector with a differential rate<\/strong> (financial, insurance, stock brokerage, coal or oil extraction) \u2014 the 1.6% rate significantly changes the amount owed.<\/li>\n
            4. Confirm whether your company is exempt under the decree itself<\/strong> (healthcare, state-intervened, public utilities in the emergency zone) or whether it’s an ESAL or in liquidation \u2014 the only two cases with the second installment suspended by the Court.<\/li>\n
            5. Check whether both installments were already filed and paid<\/strong> by the applicable dates.<\/li>\n<\/ol>\n

              What to Do if Your Company Didn’t Pay and Should Have<\/h2>\n

              If, after this review, you confirm that your company exceeded the threshold, isn’t exempt under the decree, doesn’t fall into the two categories with the second installment suspended by the Court, and didn’t pay either installment, it’s advisable to regularize the situation as soon as possible with tax advisory support \u2014 the late-payment interest grows with every month that passes without correction, and voluntarily regularizing before a DIAN request is usually met with better conditions than a correction made after an audit finding.<\/p>\n

              Frequently Asked Questions<\/h2>\n

              What is the 2026 corporate wealth tax in Colombia?<\/h3>\n

              It’s a temporary tax created by Legislative Decree 173 of 2026 to fund the emergency response to the hydrometeorological events of early 2026, applying to legal entities with net worth exceeding 200,000 UVT as of March 1, 2026.<\/p>\n

              What is the rate of the 2026 wealth tax?<\/h3>\n

              0.5% for most companies, and 1.6% for financial institutions, insurers, reinsurers, stock brokers, and coal or oil extraction companies.<\/p>\n

              Which companies were exempted from paying the tax under the decree itself?<\/h3>\n

              Healthcare-sector companies, state-intervened companies, and public utility companies in the municipalities within the emergency zone.<\/p>\n

              Which companies were exempted from the second installment by a court decision?<\/h3>\n

              Only ESALs under the special tax regime and companies in the process of liquidation, under Order A-533 of 2026 from the Constitutional Court \u2014 a provisional decision. Most companies had to pay both installments.<\/p>\n

              When was the 2026 wealth tax due?<\/h3>\n

              In two equal installments: the first on April 1, 2026, and the second on May 4, 2026 (April 30 and June 1 for permanent establishments of foreign companies).<\/p>\n

              What happens if my company should have paid and didn’t?<\/h3>\n

              The debt accrues late-payment interest from the due date of each installment. It’s advisable to regularize the situation as soon as possible with tax advisory support.<\/p>\n

              Is this the same as the wealth tax for individuals?<\/h3>\n

              No. It’s a separate, temporary tax for legal entities, created by Legislative Decree 173 of 2026, apart from the wealth tax regime that applies to individuals.<\/p>\n

              \n\n