Makar Sankranti in 2026 is sparking debate over whether it falls on January 14 or 15, with most sources citing January 14 as the correct date based on the Sun's entry into Capricorn. While religious traditions and astronomical calculations point to January 14, Uttar Pradesh has officially declared January 15 as a public holiday for the festival. The festival marks the Sun's northward journey, symbolizing new beginnings and the harvest season.