2026 Tax Calendar in Colombia: Transfer pricing and key obligations

The National Directorate of Taxes and Customs (DIAN) has officially issued the Tax Calendar for the year 2026, which consolidates the statutory deadlines for the fulfillment of periodic and annual tax obligations applicable to both domestic and foreign taxpayers. This calendar is issued pursuant to Decree 2229 of 2023, which establishes deadlines in business days based on the last digit of the Tax Identification Number (NIT) for various obligations administered by DIAN.

Transfer Pricing Regime: Key Deadlines in 2026

For taxpayers required to apply the transfer pricing regime—companies carrying out transactions with related parties, either domestic or foreign—the 2026 Tax Calendar establishes three fundamental formal obligations:

1. Informative Return and Local and Master Supporting Documentation (Master File / Local File)

For 2026, the deadlines for filing the Informative Return and the Local and Master Supporting Documentation are distributed as follows, according to the last digit of the NIT:

• General deadline: between the seventh and sixteenth business day of September 2026, based on the last digit of the NIT.
• For 2026, this corresponds to September 9 through September 22, according to the NIT schedule.

2. Country-by-Country Report (CbC)

• Must be filed by the tenth business day of December 2026, regardless of the last digit of the NIT.
• For 2026, DIAN has established December 15 as the final deadline for filing this global report.

3. Filing method and format

• DIAN requires filing exclusively through its official electronic systems, using specific digital formats and validation tools for transfer pricing reports and related filings.

Importance for related taxpayers: The transfer pricing regime constitutes a critical formal and substantive obligation for economic groups and multinational enterprises, as it not only involves reporting transactions between related parties, but also substantiating the arm’s length nature of the prices applied, in order to avoid tax adjustments or penalties arising from comparability discrepancies.

Main Deadlines for Other National Taxes in 2026

In addition to transfer pricing deadlines, the tax calendar establishes relevant dates for other national taxes administered by DIAN:

1. Income Tax and Complementary Taxes

• Large taxpayers, legal entities, and equivalent taxpayers:

• • Income tax for tax year 2025: filing and payment in installments between February and June 2026, according to the last digit of the NIT.

• Legal entities and entities under the Special Tax Regime (non-large taxpayers):

• • Filing and payment of income tax for tax year 2025 in two installments:

• • • First installment: from May 12 to May 26, 2026

• • • Second installment: from July 9 to July 23, 2026

• • This schedule allows for proper cash-flow planning throughout the fiscal year.

• Individuals and non-liquidated estates:

• • Filing and payment of income tax for tax year 2025: between August 12 and October 26, 2026, based on the last two digits of the NIT.

2. Value Added Tax (VAT)

• For VAT taxpayers with revenues exceeding 92,000 UVT:

• • Bimonthly filing and payment during 2026 as follows:
    • March: 10–24
    • May: 12–26
    • July: 9–23
    • September: 9–22
    • November: 11–25
    • January 2027: 13–26
  • Deadlines are assigned according to the last digit of the NIT.
• VAT taxpayers with revenues below 92,000 UVT are subject to four-month filing periods (e.g., May and September in 2026).

3. Withholding Tax and Periodic Taxes

• Withholding tax: Monthly obligation for withholding agents, with deadlines between the seventh and sixteenth business day of each month, according to the last digit of the NIT, from February 2026 through January 2027.

• National Consumption Tax, Gasoline, ACPM, and Carbon Tax:
  • Taxes with monthly or bimonthly periodicity have specific deadlines, such as up to the tenth business day of each period.

4. SIMPLE Tax Regime and Other Taxes

• SIMPLE – Annual Consolidated Return: Between April 17 and April 23, 2026.
• Bimonthly SIMPLE advance payments: Specific dates between May 2026 and January 2027.
• Net Worth Tax: Filing and payment in two installments:
  • First installment: between May 12 and May 26, 2026
  • Second installment: by September 14, 2026, where applicable.
• Tax on single-use plastic products and sugary ultra-processed foods:
  • Returns and payments in 2026 according to annual or bimonthly periodicity, with specific deadlines, such as February 13, 2026 for plastics.

Conclusion: Timely compliance and tax risk management

The 2026 tax calendar defined by DIAN imposes strict deadlines, the failure of which may result in significant penalties, late-payment interest, and increased audit exposure. In the specific case of the transfer pricing regime, timely compliance is particularly critical due to the high level of technical detail required and the exposure to review processes by the tax authority. Proper planning, combined with rigorous deadline and documentation control, is essential to ensure consistency in the information filed, reduce tax contingencies, and maintain alignment with the arm’s length principle established under Colombian tax regulations.

Expert transfer pricing support

At TPC Group, we are a firm specialized in transfer pricing that supports business groups and multinational companies in the comprehensive fulfillment of their tax obligations, from planning and preparation of supporting documentation to the filing of informative returns and international reports. Our approach combines technical analysis, regulatory expertise, and regional experience, enabling companies to meet statutory deadlines, mitigate risks before DIAN, and strengthen their position in potential audit proceedings.

Source: Presidencia.gov.co