Tax Management

We are experts in tax assessments and reporting.

Preparation and filing of national taxes (Income Tax, VAT, withholding tax) and local taxes, according to current regulations.
Management of applications for tax refunds and/or tax compensation (Income Tax - VAT).
Preparation of exogenous information for the Dian in annual electronic media.
Preparation of annual District exogenous information.
Generation of Tax Certifications.
Legal Tax Advisory Services.

Data of interest 2026

Tax Rates

Income Tax Rate: 35%.

UVT 2026: $52.374.

VAT rate: 19%.

Minimum Penalty: $524.000 (10 UVT).

Wealth Tax Generating Factor: $3.770.928.000 (72.000 UVT), or
$2,094,960,000 (40,000 UVT) According to Decree 1390 of December 22, 2025,
which was provisionally suspended by the
Constitutional Court on January 29, 2026.

Tax Indicators

Adjustment to the cost of Fixed Assets: 5.81%.

Value of Minor Assets: $2.618.700

GMF exempt transactions limit (4*1000): $17.430.000.

Minimum amount to apply Withholding at Tax Source for Services: $105.000 (2 UVT).

Minimum amount to practice Tax Withholding at Source for Purchases: $524.000 (10 UVT).

People required to file income tax returns in 2026 for the 2025 tax year

Gross Equity greater than:
$224.096.000 (4.500 UVT).

Gross Income Equal to or greater than:
$69.719.000 (1.400 UVT).

Purchases greater than:
$69.719.000 (1.400 UVT).

Consumption with Credit Cards over:
$69.719.000 (1.400 UVT).

Bank deposits, deposits or total financial investments in excess of:
$69.719.000 (1.400 UVT).

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