Colombia Corporate Income Tax Deadlines for 2026: What Businesses Need to Know
Businesses in Colombia must track the 2026 corporate income tax deadlines carefully. The filing date and payment dates depend on the last digit of the NIT, and the DIAN calendar sets the official schedule.
Who must file in 2026
Most personas jurÃdicas in Colombia must file corporate income tax in 2026 using the NIT-based schedule. This includes companies under the ordinary tax regime, many RTE entities, and some foreign entities with a presence or effective management in Colombia.
Foreign entities with their effective place of management in Colombia and branches of foreign companies in Colombia must file a consolidated return for each tax obligation.
A persona jurÃdica is any legally registered entity that exists separately from the individuals who own it. In other words, it’s a company or organization that can sign contracts, pay taxes, and assume responsibilities under its own name.
This is different from a persona natural, which refers to an individual person conducting activities in their own name.
First deadline: return and first installment
For 2026, the corporate income tax return and first installment are due in May. The exact day depends on the last digit of the NIT, without the verification digit.
The first installment generally equals 50% of the tax due. If the balance payable is below 41 UVT, the tax is paid in one installment on the same filing date.
Second installment dates
If the company still has tax due after the first payment, the second installment is due in July 2026. The schedule also depends on the last two digits of the NIT.
What Types of Businesses Are Considered a Persona JurÃdica?
In Colombia, most formal business structures fall under this category. The most common include:
- S.A.S. (Sociedad por Acciones Simplificada)
The most popular option today. It’s flexible, easy to set up, and can be owned by just one person or multiple shareholders. - S.A. (Sociedad Anónima)
Typically used by larger companies. It requires at least five shareholders and has more formal rules. - Ltda. (Sociedad de Responsabilidad Limitada)
A limited liability structure with 2 to 25 partners. Less common than the S.A.S. but still used. - Sociedades en Comandita
These include different types of partners—some with full responsibility and others with limited liability.
It’s Not Just for Businesses
The term persona jurÃdica also includes non-profit organizations, such as:
- Foundations
- Associations
- Corporations (non-profit)
- NGOs
Additionally, structures like cooperatives, joint ventures (consorcios), and branches of foreign companies are also considered personas jurÃdicas.
Why It Matters
Understanding whether you are a persona jurÃdica is important because it affects:
- How you pay taxes
- Your legal responsibilities
- Your level of personal liability
In simple terms, if you’ve registered a company or organization in Colombia, you are operating as a persona jurÃdica.
Other filings to watch
Some companies must also file the declaration of assets abroad if the assets held on January 1, 2026 exceed 2,000 UVT, or $104,748,000. This filing follows the same NIT-based timing as the corporate return.
RTE cooperative entities also follow the same general schedule for the corporate return. Their deadline is still based on the last two digits of the NIT.
Do you offer business tax filing services with a certified Colombian accountant?
Yes, you can view all the tax filing services we offer by visiting our Tax Return and Accounting Services page. We offer services for both personal tax return filings and business creation, filings, and other services.
Alternatively, please get in touch via our contact form or via Whatsapp and we would be happy to set up a 30-minute consultation with a Colombian tax expert.
Important planning note
Foreign business owners in Colombia should close their accounting early. The 2026 filing covers the 2025 tax year, so delays in bookkeeping can create compliance problems fast.
A good rule is to confirm your NIT digit early, review whether you owe one or two installments, and check whether any special reporting applies. That helps avoid late-filing penalties and interest.
