economy
diciembre 29, 2025
Calendario tributario 2026: fechas y plazos clave para pagar impuestos ante la Dian
La Dirección de Impuestos y Aduanas Nacionales (Dian) confirmó el calendario tributario que regirá durante 2026 en Colombia, un documento clave que fija los plazos para la presentación y el pago de impuestos correspondientes al año gravable 2025. Este cronograma aplica para personas naturales, jurídicas, grandes contribuyentes y responsables de regímenes especiales.
TL;DR
- The 2026 tax calendar for Colombia has been confirmed by the Dian.
- The UVT for 2026 is set at $52,374.
- Large contributors and corporations will pay income tax in three installments between February and June 2026.
- Other corporations and special tax regime entities will pay income tax in two installments between May and July 2026.
- Individuals and liquid successions will file income tax between August 12 and October 26, 2026.
- VAT will be declared bimonthly or quadrimonthly based on income levels.
- Withholding tax agents must declare and pay monthly.
- The Simple Tax Regime (RST) requires an annual declaration in April 2026 with bimonthly advances.
- Net worth exceeding 72,000 UVT ($3.77 billion) is subject to wealth tax, payable in two installments in May and September 2026.
- The calendar also includes deadlines for foreign assets, transfer pricing, and new taxes on plastics and ultra-processed foods.
- Failure to meet deadlines may result in penalties, interest, and tax reclassifications.