Tax Compliance 2026
- UVT by year 2026
Ruling No. 000238 of december 15, 2025, set the value of the Tax Value Unit (UVT) that will apply for the year 2026 at $52.374 COP and approximately ($13,96 USD).
- Corporate income tax
Tax return and payment
First installment | |
Last digits | Due date |
1 | May 12, 2026 |
2 | May 13, 2026 |
3 | May 14, 2026 |
4 | May 15, 2026 |
5 | May 19, 2026 |
6 | May 20, 2026 |
7 | May 21, 2026 |
8 | May 22, 2026 |
9 | May 25, 2026 |
0 | May 26, 2025 |
Second installment | |
Last digits | Due date |
1 | July 9, 2026 |
2 | July 10, 2026 |
3 | July 13, 2026 |
4 | July 14, 2026 |
5 | July 15, 2026 |
6 | July 16, 2026 |
7 | July 17, 2026 |
8 | July 21, 2026 |
9 | July 22, 2026 |
0 | July 23, 2026 |
- Income Major Taxpayers
Tax return and payment
First installment | |
Last digits | Due date |
1 | Feb 10, 2026 |
2 | Feb 11, 2026 |
3 | Feb 12, 2026 |
4 | Feb 13, 2026 |
5 | Feb 16, 2026 |
6 | Feb 17, 2026 |
7 | Feb 18, 2026 |
8 | Feb 19, 2026 |
9 | Feb 20, 2026 |
0 | Feb 23, 2026 |
Second installment | |
Last digits | Due date |
1 | Apr 3, 2026 |
2 | Apr 14, 2026 |
3 | Apr 15, 2026 |
4 | Apr 16, 2026 |
5 | Apr 17, 2026 |
6 | Apr 20, 2026 |
7 | Apr 21, 2026 |
8 | Apr 22, 2026 |
9 | Apr 23, 2026 |
0 | Apr 24, 2026 |
Third installment | |
Last digits | Due date |
1 | Jun 10, 2026 |
2 | Jun 11, 2026 |
3 | Jun 12, 2026 |
4 | Jun 16, 2026 |
5 | Jun 17, 2026 |
6 | Jun 18, 2026 |
7 | Jun 19, 2026 |
8 | Jun 22, 2026 |
9 | Jun 23, 2026 |
0 | Jun 24, 2026 |
- Income tax for individuals
Last digits | Due date |
1 - 2 | Aug 12, 2026 |
3 - 4 | Aug 13, 2026 |
5 - 6 | Aug 14, 2026 |
7 - 8 | Aug 18, 2026 |
9 - 10 | Aug 19, 2026 |
11 - 12 | Aug 20, 2026 |
13 - 14 | Aug 21, 2026 |
15 - 16 | Aug 24, 2026 |
17 - 18 | Aug 25, 2026 |
19 - 20 | Aug 26, 2026 |
21 - 22 | Aug 27, 2026 |
23 - 24 | Aug 28, 2026 |
25 - 26 | Aug 31, 2026 |
27 - 28 | Sep 1, 2026 |
29 - 30 | Sep 2, 2026 |
31 - 32 | Sep 3, 2026 |
33 - 34 | Sep 4, 2026 |
35 - 36 | Sep 7, 2026 |
37 - 38 | Sep 8, 2026 |
39 - 40 | Sep 9, 2026 |
41 - 42 | Sep 10, 2026 |
43 - 44 | Sep 11, 2026 |
45 - 46 | Sep 14, 2026 |
47 - 48 | Sep 15, 2026 |
49 - 50 | Sep 16, 2026 |
51 - 52 | Sep 17, 2026 |
53 - 54 | Sep 18, 2026 |
55 - 56 | Sep 21, 2026 |
57 - 58 | Sep 22, 2026 |
59 - 60 | Sep 23, 2026 |
61 - 62 | Sep 24, 2026 |
63 - 64 | Sep 25, 2026 |
65 - 66 | Sep 28, 2026 |
67 - 68 | Oct 1, 2026 |
69 - 70 | Oct 2, 2026 |
71 - 72 | Oct 5, 2026 |
73 - 74 | Oct 6, 2026 |
75 - 76 | Oct 7, 2026 |
77 - 78 | Oct 8, 2026 |
79 - 80 | Oct 9, 2026 |
81 - 82 | Oct 13, 2026 |
83 - 84 | Oct 14, 2026 |
85 - 86 | Oct 15, 2026 |
87 - 88 | Oct 16, 2026 |
89 - 90 | Oct 19, 2026 |
91 - 92 | Oct 20, 2026 |
93 - 94 | Oct 21, 2026 |
95 - 96 | Oct 22, 2026 |
97 - 98 | Oct 23, 2026 |
99 - 00 | Oct 26, 2026 |
- Deadlines for filing tax returns and payment through the bimonthly collection mechanism for non-residents or non-domiciled entities with a Significant Economic Presence - PES in Colombia.
Taxable period | Due date |
Annual filing date | April 22, 2026 |
January – February | Mar 13, 2026 |
March - April | May 15, 2026 |
May - June | Jul 14, 2026 |
July - August | Sep 14, 2026 |
September - October | Nov 17, 2026 |
November - December | Jan 18, 2027 |
- Deadline for filing the Wealth Tax return
Tax Return and Payment
First installment | |
Last digits | Due date |
1 | May 12, 2026 |
2 | May 13, 2026 |
3 | May 14, 2026 |
4 | May 15, 2026 |
5 | May 19, 2026 |
6 | May 20, 2026 |
7 | May 21, 2026 |
8 | May 22, 2026 |
9 | May 25, 2026 |
0 | May 26, 2026 |
Second installment | |
Last digits | Due date |
All digits | Sep 14, 2026 |
- · Unified Tax of the Simple Taxation Regime – SIMPLE
Bi-Monthly advance payment | |
Last digits | Due date |
1 – 2 | Apr 17, 2026 |
3 – 4 | Apr 20, 2026 |
5 – 6 | Apr 21, 2026 |
7 – 8 | Apr 22, 2026 |
9 – 0 | Apr 23, 2026 |
- Annual VAT return for SIMPLE regime taxpayers
Last digits | Due date |
1 – 2 | Feb 16, 2026 |
3 – 4 | Feb 17, 2026 |
5 – 6 | Feb 18, 2026 |
7 – 8 | Feb 19, 2026 |
9 – 0 | Feb 20, 2026 |
- Value added tax - VAT bimonthly tax return
January – February | |
Last digits | Due date |
1 | Mar 10, 2026 |
2 | Mar 11, 2026 |
3 | Mar 12, 2026 |
4 | Mar 13, 2026 |
5 | Mar 16, 2026 |
6 | Mar 17, 2026 |
7 | Mar 18, 2026 |
8 | Mar 19, 2026 |
9 | Mar 20, 2026 |
0 | Mar 24, 2026 |
March – April | |
Last digits | Due date |
1 | May 12, 2026 |
2 | May 13, 2026 |
3 | May 14, 2026 |
4 | May 15, 2026 |
5 | May 19, 2026 |
6 | May 20, 2026 |
7 | May 21, 2026 |
8 | May 22, 2026 |
9 | May 25, 2026 |
0 | May 26, 2026 |
May – June | |
Last digits | Due date |
1 | Jul 9, 2026 |
2 | Jul 10, 2026 |
3 | Jul 13, 2026 |
4 | Jul 14, 2026 |
5 | Jul 15, 2026 |
6 | Jul 16, 2026 |
7 | Jul 17, 2026 |
8 | Jul 21, 2026 |
9 | Jul 22, 2026 |
0 | Jul 23, 2026 |
July – August | |
Last digits | Due date |
1 | Sep 9, 2026 |
2 | Sep 10, 2026 |
3 | Sep 11, 2026 |
4 | Sep 14, 2026 |
5 | Sep 15, 2026 |
6 | Sep 16, 2026 |
7 | Sep 17, 2026 |
8 | Sep 18, 2026 |
9 | Sep 21, 2026 |
0 | Sep 22, 2026 |
September – October | |
Last digits | Due date |
1 | Nov 11, 2026 |
2 | Nov 12, 2026 |
3 | Nov 13, 2026 |
4 | Nov 17, 2026 |
5 | Nov 18, 2026 |
6 | Nov 19, 2026 |
7 | Nov 20, 2026 |
8 | Nov 23, 2026 |
9 | Nov 24, 2026 |
0 | Nov 25, 2026 |
November - December | |
Last digits | Due date |
1 | Jan 13, 2027 |
2 | Jan 14, 2027 |
3 | Jan 15, 2027 |
4 | Jan 18, 2027 |
5 | Jan 19, 2027 |
6 | Jan 20, 2027 |
7 | Jan 21, 2027 |
8 | Jan 22, 2027 |
9 | Jan 25, 2027 |
0 | Jan 26, 2027 |
- Value Added Tax - VAT four-monthly return
January – April | |
Last digits | Due date |
1 | May 12, 2026 |
2 | May 13, 2026 |
3 | May 14, 2026 |
4 | May 15, 2026 |
5 | May 19, 2026 |
6 | May 20, 2026 |
7 | May 21, 2026 |
8 | May 22, 2026 |
9 | May 25, 2026 |
0 | May 26, 2026 |
May – August | |
Last digits | Due date |
1 | Sep 9, 2026 |
2 | Sep 10, 2026 |
3 | Sep 11, 2026 |
4 | Sep 14, 2026 |
5 | Sep 15, 2026 |
6 | Sep 16, 2026 |
7 | Sep 17, 2026 |
8 | Sep 18, 2026 |
9 | Sep 21, 2026 |
0 | Sep 22, 2026 |
September - December | |
Last digits | Due date |
1 | Jan 13, 2027 |
2 | Jan 14, 2027 |
3 | Jan 15, 2027 |
4 | Jan 18, 2027 |
5 | Jan 19, 2027 |
6 | Jan 20, 2027 |
7 | Jan 21, 2027 |
8 | Jan 22, 2027 |
9 | Jan 25, 2027 |
0 | Jan 26, 2027 |
- Withholding Tax - Monthly Income Tax Return
Months | Last digits | ||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 0 | ||
January | February | 10-feb | 11-feb | 12-feb | 13-feb | 16-feb | 17-feb | 18-feb | 19-feb | 20-feb | 23-feb |
February | March | 10-mar | 11-mar | 12-mar | 13-mar | 16-mar | 17-mar | 18-mar | 19-mar | 20-mar | 24-mar |
March | April | 13-abr | 14-abr | 15-abr | 16-abr | 17-abr | 20-abr | 21-abr | 22-abr | 23-abr | 24-abr |
April | May | 12-may | 13-may | 14-may | 15-may | 19-may | 20-may | 21-may | 22-may | 25-may | 26-may |
May | June | 10-jun | 11-jun | 12-jun | 16-jun | 17-jun | 18-jun | 19-jun | 22-jun | 23-jun | 24-jun |
June | July | 09-jul | 10-jul | 13-jul | 14-jul | 15-jul | 16-jul | 17-jul | 21-jul | 22-jul | 23- jul |
July | August | 12-ago | 13-ago | 14-ago | 18-ago | 19-ago | 20-ago | 21-ago | 24-ago | 25-ago | 26-ago |
August | September | 9-sep | 10-sep | 11-sep | 14-sep | 15-sep | 16-sep | 17-sep | 18-sep | 21-sep | 22-sep |
September | October | 9-oct | 13-oct | 14-oct | 15-oct | 16-oct | 19-oct | 20-oct | 21-oct | 22-oct | 23-oct |
October | November | 11-nov | 12-nov | 13-nov | 17-nov | 18-nov | 19-nov | 20-nov | 23-nov | 24-nov | 25-nov |
November | December | 10-dic | 11-dic | 14-dic | 15-dic | 16-dic | 17-dic | 18-dic | 21-dic | 22-dic | 23-dic |
December | January 2026 | 13-ene | 14-ene | 15-ene | 18-ene | 19-ene | 20-ene | 21-ene | 22-ene | 25-ene | 26-ene |
- Deadlines for tax return and payment of tax on ultra-processed sweetened beverages and ultra-processed industrially processed food products and/or with high content of added sugars, sodium or saturated fats.
Taxable period | Due date |
January – February | Mar 13, 2026 |
March – April | May 15, 2026 |
May – June | Jul 14, 2026 |
July – August | Sep 14, 2026 |
September – October | Nov 17, 2026 |
November - December | Jan 18, 2027 |
- Tax on single-use plastic products
Tax on single-use plastic products | |
Last digits | Due date |
All digits | Feb 13, 2026 |
- Transfer pricing
Form and supporting documentation
Last digits | Due date |
1 | Sep 9, 2026 |
2 | Sep 10, 2026 |
3 | Sep 11, 2026 |
4 | Sep 14, 2026 |
5 | Sep 15, 2026 |
6 | Sep 16, 2026 |
7 | Sep 17, 2026 |
8 | Sep 18, 2026 |
9 | Sep 21, 2026 |
0 | Sep 22, 2026 |
- Country by Country Report
Last digits | Due date |
All digits | Dec 15, 2026 |
