Colombia’s DIAN released the 2026 tax calendar, setting deadlines for individuals, legal entities and other taxpayers to file returns and make payments for income tax, VAT, wealth tax and other obligations.
Colombia’s National Directorate of Taxes and Customs (DIAN) published the 2026 tax calendar on 26 December 2025, outlining the deadlines and dates that individuals, legal entities and other taxpayers must follow to comply with their national tax obligations.
The deadlines are calculated in business days, in accordance with Decree 2229 of 2023.
Income Tax and Complementary Tax
Large taxpayers
Individuals, legal entities, assimilated taxpayers, and those under the Special Tax Regime classified as large taxpayers must file the 2025 Income and Complementary Tax return and pay in three instalments, according to the last digit of their Tax Identification Number (NIT):
| Instalment | Filing / Payment period |
| First instalment | 10–23 February 2026 |
| Return filing & second instalment | 13–24 April 2026 |
| Third instalment | 10–24 June 2026 |
Legal entities & special tax regime (excluding large taxpayers)
These taxpayers must file in two equal instalments:
| Filing / Payment | Period |
| Return & first instalment | 12–26 May 2026 |
| Second instalment | 9–23 July 2026 |
Cooperative sector entities under the Special Tax Regime follow the same schedule.
Significant economic presence (SEP) in Colombia
Non-resident individuals or entities with SEP making declarations via DIAN must pay bimonthly advances, with the annual return due by 22 April 2026:
| Period | Payment date |
| Jan–Feb | 13 March 2026 |
| Mar–Apr | 15 May 2026 |
| May–Jun | 14 July 2026 |
| Jul–Aug | 14 September 2026 |
| Sep–Oct | 17 November 2026 |
| Nov–Dec | 18 January 2027 |
Transfer pricing
| Requirement | Filing period |
| Informative return | 9–22 September 2026 |
| Supporting documentation | 9–22 September 2026 |
| Country-by-country report | 15 December 2026 |
Value Added Tax (VAT)
| Income threshold | Filing frequency | Periods & deadlines |
| ≥ 92,000 UVT (COP 4.58B) | Bimonthly | Jan–Feb: 10–24 March 2026
Mar–Apr: 12–26 May 2026 May–Jun: 9–23 July 2026 Jul–Aug: 9–22 September 2026 Sep–Oct: 11–25 November 2026 Nov–Dec: 13–26 January 2027 |
| < 92,000 UVT | Quarterly | Jan–Apr: 12–26 May 2026
May–Aug: 9–22 September 2026 Sep–Dec: 13–26 January 2027 |
Individuals and estates
Filing and payment for 2025 returns run from 12 August to 26 October 2026, depending on the last two digits of the NIT. Residents abroad follow the same deadlines.
Special tax regime & economic report
- Annual online registration update: by 30 June 2026.
- Submission of economic report (if income exceeded 160,000 UVT in 2025): by 30 June 2026.
- Non-compliance results in reclassification to the Ordinary Regime.
Annual declaration of foreign assets
Taxpayers with foreign assets exceeding 2,000 UVT (104,748,000 COP) as of 1 January 2026:
| Taxpayer type | Filing period |
| Large taxpayers | 13–24 April 2026 |
| Legal entities | 12–26 May 2026 |
| Individuals | 12 August–26 October 2026 |
Other taxes & obligations
| Tax /Obligation | Filing/Payment period |
| National Consumption Tax | Bimonthly (same as VAT) |
| Withholding Tax | Monthly, 7th–16th business day of following month |
| Gasoline & Diesel Tax | Monthly, by 10th business day |
| Carbon Tax | Bimonthly, by 10th business day of Mar, May, Jul, Sep, Nov, Jan |
| Simple Tax Regime (RST) | Annual consolidated return: 17–23 April 2026
Annual VAT return: 16–20 February 2026 Bimonthly advances: 12–26 May, 10–24 June, 9–23 July, 9–22 September, 11–25 November, 13–26 January |
| Wealth Tax (≥ 72,000 UVT / $3.77B COP) | 12–26 May 2026; Second instalment: 14 September 2026 |
| Single-Use Plastics Tax | 13 February 2026 |
| Sugary Drinks & Ultra-Processed Foods Tax | Bimonthly, 10th business day of Mar, May, Jul, Sep, Nov, Jan |
| Beneficial Owners Registry (RUB) | 2 Feb, 4 May, 3 Aug, 3 Nov 2026 |
UVT value for 2026
The Tax Value Unit (UVT) is set at COP 52,374 (Resolution 000238 of 15 December 2025).
