Supertransporte sets rates for the Special Surveillance Contribution for 2026

The Superintendency of Transport has set the differential rates for the Special Surveillance Contribution to be paid by the entities subject to its surveillance, inspection, and control during the 2026 fiscal year. This was done through Resolution number 013005 of 2026, issued on November 9, 2026, and published in the Official Gazette edition 53,687 on Wednesday, November 11, 2026. Payment shall be made in a single installment between November 12 and December 29, 2026.

The legal framework of the contribution

The resolution is based on Article 108 of Law 1955 of 2019, which orders the Superintendency of Transport to collect an annual special contribution from all natural or legal persons subject to its surveillance, destined for the entity’s budget. This regulation also sets a ceiling: the rate may not exceed 0.21% of the supervised entity’s gross income.

Internal powers derive from numeral 16 of Article 5 and numerals 17 and 25 of Article 7 of Decree number 2409 of 2018. The adopted calculation methodology remains in effect per Resolution number 15943 of December 2, 2021, and the weighting parameters were reported by the Planning Advisory Office via Memorandum 20264000106123 of October 27, 2026: 0.6119 for subjective surveillance and 0.3881 for objective surveillance relative to integral surveillance.

The three differential rates

Article 2 of the resolution establishes the rates applicable to the gross income received in the 2025 period from activities related to traffic, transport, its infrastructure, or its connected and complementary services:

• Integral supervision: 0.0895%.
• Objective supervision: 0.0347%.
• Subjective supervision: 0.0548%.

The scope of application covers all entities subject to the surveillance, inspection, and control of the Superintendency of Transport, including concessionaires, port, maritime, and river operators, and transport companies. For concessions and public-private partnerships, gross income is understood as that of the concessionaire by virtue of the contract, calculated according to the rules of the tax statute and excluding resources from the General National Budget and territorial entities. Private service port concessionaires calculate based on the result of multiplying the tons moved in the previous year by the annual rate set for each type of cargo.

How and when to pay

Article 3 concentrates the payment into a single installment due between November 12 and December 29, 2026. The procedure includes these channels:

• Receipt with a barcode generated in the Taux Console, the link and security code for which are sent by the Financial Directorate to the email registered by the supervised entity.
• PSE payment button and the “PAY ONLINE” option on the Superintendency of Transport website.
• Banco de Occidente branches nationwide and authorized banking correspondents.

Those who do not pay within the deadline must assume late interest, calculated at the current usury rate certified by the Financial Superintendency of Colombia for consumer credit minus two points, pursuant to Article 3 of Law 1066 of 2006 and Article 635 of the Tax Statute. If the supervised entity did not report its 2025 income, the contribution is liquidated using the Methodological Guide of Resolution number 15943 of 2021, and the Financial Directorate sends the list of defaulters to the corresponding Delegation for administrative investigations.

Subsequent adjustments and supervised entities in insolvency

Article 6 regulates the differences that arise if the supervised subject corrects its income report. If they underpaid, the Financial Directorate corrects the coupon and sends it via the email registered in the National Intelligent Supervision System for Transport (VIGIA) and in the RUES, so that the difference can be paid with interest from the due date. If they overpaid and do not request a refund within the calendar month following the adjustment, the balance is credited to the 2027 installment.

Supervised entities admitted to insolvency proceedings under Law 1116 of 2006 shall pay debts incurred before the start of the process within the respective bankruptcy proceeding; subsequent debts are considered administrative expenses and are paid as they become due. The regulation also records the prior public consultation: the project was published between September 28 and October 2, 2026 and, after substantial modifications, between October 29 and November 4, 2026, pursuant to Decree number 0385 of 2026. The act governs from its publication in the Official Gazette and bears the signature of the Superintendent, Ludmila del Carmen Vergara Rosales.

The measure defines how much the transport sector must disburse over the next seven weeks and turns the year-end closing into a critical deadline for concessionaires, port operators, and transport companies, who must also monitor the accuracy of reported income to avoid reliquidations and interest.

Source: Official Gazette, edition 53,687 of November 11, 2026, p. 25 (official reference: Resolution number 013005 of 2026).