Tax obligations in Colombia remain one of the main areas of compliance and audit focus for companies in 2026. Tax returns, payments to DIAN, withholding tax, VAT, the Beneficial Ownership Registry (RUB), transfer pricing and corporate income tax are among the key obligations that companies must monitor in a timely manner.
To facilitate tax planning and the tracking of tax deadlines, Cañón Asociados has prepared its 2026 Tax Calendar, a practical tool that brings together the main compliance dates applicable to companies, large taxpayers, legal entities, individuals and other obliged parties.
Key tax obligations in Colombia for 2026
The calendar includes the main deadlines set by DIAN and other tax authorities, organised by tax, period and last digit of the NIT (tax ID number).
2026 income tax returns
Large taxpayers must make income tax payments and instalments between February and June 2026.
Legal entities must file and pay their income tax returns mainly between May and July 2026.
For individuals, deadlines run from August to October.
2026 VAT: obligations and deadlines
The calendar includes the deadlines for:
- Bimonthly VAT
- Four-monthly VAT
- VAT for service providers located abroad
Filing and payment dates are spread across the entire tax year, extending into January 2027 for certain periods.
Withholding tax
Withholding tax remains one of the obligations most closely audited by DIAN.
Withholding agents must file and pay monthly, according to the last digit of their NIT, throughout 2026.
RUB, transfer pricing and international obligations
The Cañón Asociados 2026 Tax Calendar also includes obligations relating to:
- The Beneficial Ownership Registry (RUB)
- Declaration of foreign assets
- Significant Economic Presence (SEP)
- Transfer pricing and country-by-country reporting
These obligations have become increasingly relevant in tax control, tax transparency and international audit processes.
Simple Tax Regime, ICA and wealth tax
The document also consolidates relevant information on:
- The Simple Tax Regime (RST)
- Wealth tax
- Industry and commerce tax (ICA) and ICA withholding (ReteICA)
- National carbon tax
Tax planning and compliance
Proper management of the tax calendar enables companies to:
- Avoid penalties and interest.
- Anticipate tax risks.
- Prepare supporting documentation.
- Organise tax-related cash flows.
- Strengthen compliance processes before DIAN.
At Cañón Asociados, we advise domestic and multinational companies on tax compliance, corporate tax, tax planning and tax risk management in Colombia.
Download the 2026 Tax Calendar (in Spanish)
Should you require assistance or specific clarification regarding any of the obligations included in the calendar, our team is available to provide specialised support.
