Published on July 21, 2026
The Colombian National Tax and Customs Directorate (DIAN) expects more than seven million individuals to file 2025 income tax returns. The obligation to file does not depend solely on income level, as meeting just one of the criteria set forth in the Colombian Tax Code (Estatuto Tributario) is sufficient to trigger the filing obligation. Individuals who, as of December 31, 2025, were liable for Value Added Tax (VAT), or who exceeded any of the following thresholds, must file a return: • Holding gross assets (Patrimonio Bruto) of 4,500 Tax Value Units (“UVT”) (COP $224,096,000/USD 70.053 at current exchange rate: USD1 = COP 3198,93), or • Having generated Gross Income, Credit Card Charges, Total Purchases and Expenditures, or holding Bank Deposits, Savings, and Financial Investments, each exceeding 1,400 UVT (COP $69,719,000/ USD 21.794).
The tax filing calendar, runs from August 12 through October 26, 2026, based on the last two digits of their citizenship ID (Cédula de Ciudadanía ) or Tax ID (Número de Identificación Tributaria, NIT).
It is important to highlight the consequences arising from noncompliance with this obligation: Article 643 of the Tax Code establishes the penalty for failure to file, equivalent to 20% of the amount of the bank deposits or gross income, or 20% of the income reported in the last return filed, whichever is greater. The minimum penalty is equivalent to 10 UVT (COP $524,000/ USD163,80 for 2026).
Furthermore, late filing gives rise to a penalty of 5% of the tax owed, for each month or fraction thereof of delay (Article 641 of the Tax Code).
Below, please find the filing and payment deadlines for the income tax return of individuals for taxable year 2025:
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