Wealth Tax for Legal Entities in 2026

Tax attorney Valentina Vergara authored an article for El Heraldo about measures adopted by the Colombian government in 2026 to extend the wealth tax to legal entities, de facto companies, permanent establishments of foreign entities and branches. Decrees issued under the economic emergency establish new obligations for taxpayers with net worth equal to or greater than COP $10,474,800,000 but raise constitutional questions based on potential procedural and substantive defects. Ms. Vergara recommends that while the Constitutional Court reviews the validity of these measures, taxpayers should still file and pay the tax within the established deadlines to avoid penalties and interest in the future.

READ: Wealth Tax for Legal Entities in 2026