Legal Tax
Obligations
Share:
COMPANIES
There are 10 duties to be fulfilled by taxpayers before DIAN (National Tax Authority):
INDIVIDUALS AND COMPANIES
THERE ARE 10 MAIN OBLIGATIONS:
1. Income Tax return
Companies and individuals must file the Income Tax Return for 2025, considering the following deadlines:
1.Legal entities/corporations and other taxpayers
2.Large Taxpayers
3.Individuals and unliquidated successions
2. Net-wealth tax
For fiscal year 2026, the following individuals and companies will file wealth tax return:
- Colombian tax resident individuals and unliquidated successions, considering their worldwide wealth.
- Non-Colombian tax resident individuals, considering their wealth located in Colombia, owned directly or through a permanent establishment.
- Non-Colombian tax resident unliquidated successions, considering their wealth located in Colombia.
- Foreign companies and entities that (a) are not income taxpayer and (b) own wealth located in Colombia such as real estate properties, yachts, boats, artworks, planes or oil or mining rights, different to shares, receivables and/or portfolio investments.
The due dates to file and pay the net-wealth tax will be regulated by the Colombian Government.
3. Annual return of assets owned abroad.
Income taxpayers must file the annual return of assets owned abroad.
Check deadlines for Annual return of assets owned abroad:
- Large Taxpayers
- Legal entities/corporations not Large Taxpayers
- Individuals
4. Transfer Pricing
Income taxpayers, that perform business with related parties located abroad and within free trade zones, are subject to transfer pricing regime and must file the informative return and supporting documentation.
Check here the deadlines to file the Transfer pricing informative return and the supporting documentation.
5. Value Added Tax (IVA)
Individuals and companies or entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the annual income received by December 31, 2025.
Check deadlines for Value Added Tax Returns:
- Bimonthly
- Triannual
6. Withholding Tax return
Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2026.
Check here deadlines for withholding tax returns.
7. Exogenous Information
Taxpayers must provide DIAN (Colombian Tax Authority) with information about operations/transactions sustained with costumers.
Such information must be reported in 2026 by the following dates:
- Large Taxpayers
- Legal entities/corporations and Natural persons
8.Single-use plastics tax
Taxpayers of this tax must file and pay it annually. Check the filing and payment date of this obligation.
9. Ultra-processed foods and drinks tax
Taxpayers of this tax must file and pay it bimonthly. Check the filing and payment dates of this obligation.
10. Update of the Beneficial Owners Information
If on the first of January, April, July and October of each year there have been changes in the information reported regarding the beneficial owners, these must be updated within the month following the respective cut-off, that is, on the following dates:
BRANCHES OF FOREIGN COMPANIES
SON 9 OBLIGACIONES PRINCIPALES:
1. Income Tax return
Branches of foreign companies must file the Income Tax Return for 2024 considering the following deadlines:
- Legal entities/corporations and other taxpayers
- Large Taxpayers
2. Annual return of assets owned abroad.
Income taxpayers must file the annual return of assets owned abroad.
Check deadlines for Annual return of assets owned abroad:
- Legal entities/corporations not Large Taxpayers
3. Transfer Pricing
Income taxpayers, that perform business activities with related parties located abroad and within free trade zones, are subject to transfer pricing regime and must file the informative return and the supporting documentation.
Check here the deadlines for transfer pricing informative return and supporting documentation.
4.Value Added Tax (IVA)
Individuals and companies or entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the annual income received as of December 31, 2024.
Check deadlines for Value Added Tax Returns:
- Bimonthly
- Triannual
5. Withholding Tax return
Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2025.
6. Exogenous Information
Taxpayers must provide DIAN (Colombian Tax Authority) information about operations/transactions sustained with costumers or users.
Such information must be reported in 2025 by the following dates:
- Large Taxpayers
- Legal entities/corporations.
7. Single-use plastics tax
Taxpayers of this tax must file and pay it annually. Check the filing and payment date of this obligation.
8. Ultra-processed foods and drinks tax
Taxpayers of this tax must file and pay it bimonthly. Check the filing and payment dates of this obligation.
9. Update of the Beneficial Owners Information
If on the first of January, April, July and October of each year there have been changes in the information reported regarding the beneficial owners, these must be updated within the month following the respective cut-off, that is, on the following dates:
COLOMBIAN NON-PROFIT ORGANIZATIONS
THERE ARE 8 MAIN DUTIES:
1. Income Tax Return
Local Non-profit organizations must file the Income Tax Returns for 2025, considering the following deadlines:
- Legal entities
- Large Taxpayers
2. Annual tax return of assets owned abroad.
Income taxpayers must file the annual return of assets owned abroad.
Check deadlines for Annual return of assets owned abroad:
- Large Taxpayers
- Legal entities
3.Transfer Pricing Returns
Income taxpayers, that perform business activities with related parties located abroad and within free trade zones, are subject to transfer pricing regime and must file the informative return and the supporting documentation.
Check here the deadlines for transfer pricing informative return and supporting documentation.
4. Value Added Tax (IVA)
Individuals and companies or entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the annual income received as of December 31, 2025.
Check deadlines for Value Added Tax Returns:
- Bimonthly
- Triannual
5. Withholding Tax return
Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2026.
6. Exogenous Information
Taxpayers must provide DIAN (Colombian Tax Authority) information about operations/transactions sustained with costumers or users.
Such information must be reported in 2025 by the following dates:
- Large Taxpayers
- Legal entities/corporations.
7. Special Tax Regime
If you are a Non-Profit Organization -ESAL- or an Entity of the Cooperative Sector -ESCOOP-, registered in the Special Tax Regime you must update your Web Registry to continue in this Regime , otherwise you will be a taxpayer of the Ordinary Regime for 2025.
Article 24 of Law 2277 of 2022 establishes that the update of the web registry must be done within the first six months every year.
Check deadlines to update the Web Registry.
8. Update of the Beneficial Owners Information
If on the first of January, April, July and October of each year there have been changes in the information reported regarding the beneficial owners, these must be updated within the month following the respective cut-off, that is, on the following dates:
FOREIGN NON-PROFIT ORGANIZATIONS
Son 2 obligaciones principales:
1. Income Tax return
Foreign Non-profit organizations that have the nature of taxpayers must file the Income Tax Returns of 2025 considering the following deadlines:
- Legal entities/corporations and other taxpayers
2. Special Tax Regime
If you are a Non-Profit Organization -ESAL- or an Entity of the Cooperative Sector -ESCOOP-, registered in the Special Tax Regime you must update your Web Registry to continue in this Regime, otherwise you will be a taxpayer of the Ordinary Regime for the taxable period 2025.
Article 24 of Law 2277 of 2022 establishes that the update of the web registry must be done within the first six months of every year. Check deadlines to update the Web Registry.