Colombia introduces temporary tax incentives for earthquake-hit areas
Colombia’s Ministry of Finance and Public Credit and the President issued Decreto No. 1413 of 17 September 2026, introducing temporary tax incentives to encourage private investment in areas affected by the August 10 earthquake. The measures
See More
Colombia revises dividend reinvestment rule for Spanish residents
Colombia’s tax authority (DIAN) has revised its interpretation of the dividend withholding tax rules under the 2005 Colombia-Spain tax treaty, ruling that the reinvestment requirement for the 0% withholding tax rate applies to the portion
See More
Colombia extends suspension of tax, customs terms in Pereira until October
Colombia’s National Directorate of Taxes and Customs (DIAN) has extended the suspension of legal and administrative terms for tax, customs and foreign exchange matters handled by its Pereira Sectional Directorate until 14 October 2026. Under
See More
Colombia: Congress passes 2027 budget amid worsening public finances
Colombia’s Congress approved the government’s 2027 spending budget on 14 September 2026, setting expenditure at COP 634.9 trillion (USD 206.6 billion) as public finances faced a projected record fiscal deficit. The Senate and lower house backed
See More
Colombia extends suspension of tax, customs, foreign exchange deadlines in earthquake‑hit regions
The Colombian Tax and Customs Administration Dirección Nacional de Impuestos y Aduanas (DIAN) issued a Resolution No. 012660 on 27 August 2026, extending the suspension of administrative deadlines for tax, customs and foreign exchange proceedings
See More
Colombia introduces tax measures to support music sector
Colombia has introduced a legal framework to recognise, promote and strengthen its music sector, including tax measures covering musical products, equipment, manufacturing inputs and contributions to the sector. The measures are set out in Law No.
See More
Colombia issues tax decree on presumed interest, inflation components
Colombia has published Decree No. 0898 of 29 July 2026, establishing the deemed minimum annual interest rate for loans between companies and their partners or shareholders for the 2026 tax year, while also updating the inflationary components used
See More
Colombia: MOF proposes corporate, VAT, wealth tax reforms from 2027
The Colombian Ministry of Finance submitted a new 2026 Tax Reform Bill to Congress on 20 July 2026, introducing a broad package of tax measures aimed at strengthening public finances. Although the legislation is titled the 2026 Tax Reform Bill, most
See MoreColombia: DIAN announces 2026 personal income tax return deadlines
Colombia's tax authority (DIAN) released Press Release 090 on 30 June 2026, outlining the filing schedule for the 2025 personal income tax return. The filing window runs from 12 August through 26 October 2026, with submission dates staggered
See MoreColombia faces tax reform standoff as experts back revenue hikes, government pursues cuts
Colombia is preparing for a potential tax reform driven by rising fiscal pressures and a growing deficit. While the incoming administration has proposed tax cuts, experts argue that broader structural changes will be needed to increase revenue and
See MoreColombia: Court suspends lower withholding tax thresholds under Decree 572
Colombia's Supreme Administrative Court has provisionally suspended articles 2-8 of Decree 572 of 2025, which introduced sweeping changes to income tax withholding and self-withholding rules. The suspension halts implementation while legal review
See MoreColombia revises tax decree, reinforces transfer pricing compliance rules
The Colombian Ministry of Finance and Public Credit published a revised edition of Decree No. 1625 of 2016 on 8 May 2026. The decree consolidates rules covering income tax, occasional gains tax, transfer pricing, withholding tax, VAT, national
See MoreColombia: Constitutional Court suspends wealth tax instalment, land measures
Colombia’s Constitutional Court issued a press release dated 29 April 2026 concerning rulings including Order A-533/26 and Order A-534/26, which provisionally suspended parts of emergency measures adopted under Decree 173 of 2026 and Decree 174 of
See More
Colombia Constitutional Court strikes down VAT, excise hikes in emergency decree
Colombia’s Constitutional Court issued a press release on 17 April 2026 confirming that Legislative Decree No. 1474 of 29 December 2025 has been declared unconstitutional. The summary refers to Sentencia C-079/26, as set out in the Court’s
See MoreColombia to raise reciprocal tariff on Ecuador imports
The Colombian government has confirmed that it will raise its ad valorem reciprocal tariff on a range of imports originating from Ecuador from 50% to 100%, escalating an ongoing trade dispute between the two countries. According to a presidential
See MoreColombia Constitutional Court annuls emergency decree, rules on JEP, Penal Code cases
The Constitutional Court of Colombia, in Communicado 14 issued a release on 9 April 2026, delivered three rulings addressing the Special Jurisdiction for Peace (JEP), provisions of the Colombian Penal Code, and a State of Economic and Social
See MoreColombia drops plan for 100% tariffs on Ecuador amid escalating trade dispute
Colombian President Gustavo Petro said on Monday, 13 April 2026, that Colombia will not impose 100% tariffs on imports from Ecuador, reversing an earlier announcement by the trade ministry amid growing bilateral tensions. He said instead that the
See MoreColombia: DIAN issues 2025 exogenous information reporting deadlines
Colombia’s National Tax and Customs Directorate (DIAN) has announced that deadlines for submitting Tax Exogenous Information for the 2025 tax year begin in April 2026. Taxpayers are advised to verify their specific submission dates based on the
See More