Key dates of the 2026 tax calendar: everything you need to know

The National Tax and Customs Directorate (Dian) published the tax calendar that will govern during 2026, with the deadlines that individuals, companies and large taxpayers must take into account to meet their obligations corresponding to the 2025 tax year. You may be interested in: Coffee price in Colombia remains high while producers remain attentive to the market The schedule, which is governed by Decree 2229 of 2023, sets the due dates in business days and takes as a reference the last digit of the NIT in most cases. The entity insisted on the importance of reviewing in advance the dates applicable to each taxpayer. “The recommendation is not to leave the procedures until the last minute and to carefully verify the NIT to avoid sanctions,” said Dian. Also read: Today the deadline to pay for the passport process in Atlántico expiresNatural persons: declarations between August and OctoberNatural persons and illiquid estates must file and pay the Income and Complementary Tax between August 12 and October 26, 2026, according to the last two digits of the NIT. These same deadlines apply to natural persons residing abroad. Large taxpayers: payments in three installments Large taxpayers must declare the Income Tax for the taxable year 2025 and pay in three installments: First installment: between February 10 and 23, 2026 Second installment and presentation of the declaration: between April 13 and 24, 2026Third installment: between June 10 and 24, 2026You may be interested in: Colombian coffee maintains high prices amid market expectationsLegal entities and special regimeLegal entities, companies and taxpayers of the Special Tax Regime—who are not large taxpayers—must pay the tax in two equal installments:Declaration and first installment: from May 12 to 26, 2026Second installment: July 9 to 23, 2026 These deadlines also apply to entities in the cooperative sector. Significant Economic Presence (PES) Non-residents with Significant Economic Presence in Colombia must make bimonthly advance payments, regardless of the NIT. The due dates range from March 13, 2026 to January 18, 2027. The annual declaration must be submitted no later than April 22, 2026. Special Tax Regime and economic report The entities of the Special Tax Regime must update their web registry before June 30, 2026. In addition, those who have obtained income greater than 160,000 UVT must present the economic report in the same date. Non-compliance implies reclassification to the ordinary regime. Assets abroad Those with assets greater than 2,000 UVT, equivalent to $104,748,000 must declare assets abroad: Large taxpayers: from April 13 to 24, 2026 Legal entities: from May 12 to 26, 2026 Natural persons: from August 12 to October 26, 2026VAT, consumption and withholdingsThe calendar also defines the expirations for VAT, National Consumption Tax, withholding at source, carbon tax, gasoline and ACPM, as well as for taxes on single-use plastics, sugary drinks and ultra-processed products. In the case of VAT, those responsible with income equal to or greater than 92,000 UVT ($4,581 million) must declare bimonthly, while those below that threshold do so. will be done on a quarterly basis.Simple Regime and assetsThose registered in the Simple Taxation Regime must submit their consolidated annual declaration between April 17 and 23, 2026, and comply with the bimonthly advances throughout the year.For their part, Wealth Tax taxpayers

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