Global Daily Tax News, Colombia Challenging Businesses On Minimum Tax Compliance, (Dec 2, 2025)

The Colombian tax authority has announced it is undertaking enforcement actions against taxpayers failing to pay the nation's 15 percent minimum tax for legal entities.

The minimum tax was introduced in the 2022 tax reform (Law 2,277 of 2022), which provided that companies with an effective tax rate below 15 percent must adjust their liability to pay the rate, from the 2023 fiscal year.

For the first, the federal tax authority has undertaken an investigation and determined that 3,086 companies failed to pay the minimum tax rate.

The Director of Tax Audit Management, Luis Adelmo Plaza Guamanga, stated, "The process is being carried out through persuasive communications to companies that show signs of paying taxes at rates lower than those established by law, inviting them to voluntarily review and correct their tax returns and make any outstanding payments for taxes, interest, and penalties for correction, as applicable."

Half of taxpayers that failed to settle the minimum tax were located in Bogota, while non-compliance was most often detected in the real estate sector (7.8 percent), followed by the IT (4.4 percent) and construction industries (4.1 percent).

The tax agency stated: "The Colombian Tax and Customs Authority (DIAN) encourages taxpayers to review their tax obligations and, where applicable, voluntarily regularize their tax situation."