Published on April 28, 2026
The National Tax and Customs Directorate (DIAN) has established the deadlines for compliance with tax obligations during the year 2026. Below are the due dates for the filing of exogenous information for taxable year 2025, as well as for the filing and payment of income and wealth taxes, according to the last digit or digits of the taxpayer’s Tax Identification Number (NIT).
1. Tax Exogenous Information (Taxable Year 2025)
In accordance with Resolution 000162 of 2023, as amended by Resolution 000188 of 2024, the deadlines are as follows:
2. 2. Income and Complementary Tax
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- Individuals (Filing and Payment): The deadlines begin on August 12 and end on October 26, 2026, according to the last two digits of the NIT:
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- Legal Entities (Filing and Payment – First Installment)
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- (Filing and Payment – Second Installment)
3. Wealth Tax
Individuals or estates under liquidation with a net worth equal to or greater than 72,000 UVT as of January 1, 2026, are required to file.
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