economy
Changes in income tax calculation: experts clarify doubts to avoid headaches with the Dian
The tax calendar for 2026 has already started in Colombia. Photo: Image generated with Artificial Intelligence - ChatGPT
TL;DR
- Changes in presumptive interest and inflationary component percentages for income tax are annual technical updates, not new taxes.
- These adjustments impact financial income, loans between partners and companies, financial expenses, and foreign currency operations.
- The presumptive interest percentage for 2026 is proposed to decrease from 9.25% to 9.09%.
- The inflationary component for financial income is proposed to increase from 50.88% to 55.43% for 2026, allowing higher non-taxable income exclusion.
- An increased percentage of financial expenses will be considered non-deductible, from approximately 25.01% to 28.35%.
- The overall effect is mixed, with some taxpayers benefiting from exclusions and others facing higher non-deductible costs.
- Taxpayers should review these changes from accounting closures and financial contracts, not just during tax declaration.
- Ignoring these updates can lead to accounting errors and inconsistencies with the Dian.