Colombia Ministry of Finance postpones tax deadlines for earthquake-affected regions

The Colombian Ministry of Finance has issued Decree 1226 of 2026 to postpone income tax deadlines for individuals and illiquid successions in regions affected by the earthquake on August 10. The measure aims to mitigate economic consequences in the southwest and Coffee Axis regions.

The tax relief applies to taxpayers whose fiscal domicile, as registered with the DIAN, was located in municipalities under the jurisdictions of Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó, and Popayán as of the date of the earthquake. The proposed schedule begins rescheduling deadlines on October 27, 2026, for tax identification numbers ending in 01 and 02, continuing through November 13 for those ending in 25 and 26.

Additionally, withholding tax agents in the affected areas will receive facilities, allowing them to present and pay July's monthly declarations alongside August's deadlines. These relief measures do not apply to 'large taxpayers' as defined by the DIAN, which includes individuals with high incomes or gross assets equal to or exceeding 3 million UVT.