Colombia’s SIC has set new corporate integration fees for 2026, covering mergers, acquisitions, and other business combinations. The revised rates include tiered pre-evaluation charges based on company size, with payments required before filing and non-refundable once the process begins.
The Colombian Superintendence of Industry and Commerce (SIC) has announced revised corporate integration fees for 2026, covering mergers, acquisitions, and other corporate integration processes.
The adjustments, outlined in Resolution No. 40806 of 27 January 2026, were published on the SIC website on 31 January 2026.
Under the new schedule, the notification stage fee is set at COP 3,779,755, while Phase I pre-evaluation costs COP 20,487,673. Phase II pre-evaluation follows a tiered structure based on the combined assets or operating income of the companies involved:
- Low tier: COP 37,743,371 (assets/income ≥ threshold and < 2× threshold)
- Medium tier: COP 45,837,052 (assets/income ≥ 2× threshold and < 3× threshold)
- High tier: COP 53,930,784 (assets/income ≥ 3× threshold)
If companies exceed the threshold in both assets and income, the lower tier applies.
Fees were increased by 5.11%, in line with Colombia’s 2025 Consumer Price Index for middle-income levels, as reported by DANE. All amounts are rounded down to the nearest thousand to ensure compliance with legal limits.
Payments must be made before filing applications, and Phase II fees require submission of the receipt within the designated timeframe. Once an administrative stage begins, fees are non-refundable.
The new rates apply to all business integration procedures initiated on or after the resolution’s publication date.
