RTE update for ESAL 2026

The RTE update is done annually before the DIAN within the deadline.

What is the RTE update and why is it mandatory?

The Special Tax Regime (RTE) is the income tax treatment that the DIAN (Colombian Tax Authority) provides to non-profit entities that meet certain requirements. It is neither automatic nor permanent: to remain in the regime, the entity must reaffirm its continued compliance with the conditions each year by publishing information on the DIAN's application so that the public can exercise oversight. This is called the update process. If this is not done, the entity may be removed from the regime and begin paying taxes as an ordinary corporation.

Who is responsible for updating the RTE in 2026?

All non-profit entities (ESALs) already registered under the Special Tax Regime—foundations, corporations, and associations—must complete the annual update process. Entities newly established and applying for registration for the first time follow the initial registration process, not the update process. If your foundation is new, first review How to create a foundation in Colombia and the route to enter the regime.

Until when is there a deadline to update the RTE in 2026?

The update process takes place within the first few months of the year, and the deadline is usually towards the end of June. Since the exact deadlines are set by the DIAN (Colombian Tax Authority) each year and may change, it's advisable to confirm the date with the DIAN. official DIAN website Before starting the process. Don't leave it until the last day: the application gets congested and a loading error could cost you the program.

What information is published in the update

The process involves completing and registering, in the DIAN application, data about the entity and its management for the year: meritorious activity, members of the governing bodies, donations received, and the corresponding financial information. In some cases, depending on income thresholds, the following must also be submitted: economic report. The underlying idea is transparency: that anyone can see how an entity that enjoys tax benefits uses its resources.

What happens if I don't update the RTE?

This is the most concerning aspect, and rightly so. If a non-profit organization (ESAL) fails to update its information within the deadline, the Colombian Tax Authority (DIAN) can exclude it from the Special Tax Regime. This means it will have to pay income tax as a commercial company, lose its preferential treatment, and have to reapply for qualification later. Therefore, this procedure, although it may seem administrative, is one of the most important of the year for a foundation.

Other obligations that go hand in hand

The RTE update doesn't happen alone. In the same year, your foundation must renew your registration with the Chamber of Commerce, File your taxes and keep your accounts up to date. Having a calendar with all the dates prevents surprises. If you want the complete picture of what it means to run a non-profit organization, check out our guide to creating and managing a foundation.

How Hepacom accompanies you

This is an informational guide. The update process is carried out directly with the DIAN (Colombian Tax Authority), and the deadlines are set by that entity. Hepacom does not manage or charge for this process: we explain this because, as a foundation, we know how easy it is for a small business to miss a deadline and lose its tax status. Always verify information through official channels.

RTE update for non-profit entities: general requirements

The Special Tax Regime requires non-profit organizations to keep their registration with the DIAN (Colombian Tax Authority) up to date, in accordance with current regulations. The objective is to demonstrate that the organization fulfills its purpose and maintains the transparency required by the regime. This table provides a general overview of the aspects typically reviewed; always confirm the details with the DIAN.

Fronts that are usually reviewed in the RTE update (general reference).

Common mistakes

• Assuming that the RTE is self-sustaining: According to the standard, it may require periodic updates that must be managed.
• Having bylaws that do not match the actual activity: Inconsistency complicates remaining in the regime.
• Leaving the accounting until the last minute: Without organized financial information, the process becomes an uphill battle.

The requirements, percentages, and deadlines depend on current regulations. Check with the DIAN (Colombian Tax Authority) and consult an accountant.

Frequently asked questions about the RTE update

Is updating the RTE the same as filing an income tax return? No. They are separate procedures: the update confirms continued participation in the tax regime and publishes transparency information; the income tax return is the annual tax obligation. Both must be fulfilled.

Does a new foundation need to update its RTE in the first year? Not with the update process: first it does the initial qualification to enter the system, and from the following year it carries out the annual update.

Where is the procedure carried out? In the application provided by the DIAN on its official portal, with the RUT and the entity's data.