Colombia announces 2026 tax filing calendar and UVT value

The Colombian tax authority (DIAN) has released the schedule for individual income‑tax returns for the 2026 fiscal year. Filing opens on 12 August and closes on 26 October, with each taxpayer assigned a specific deadline based on the last two digits of their national ID. The calendar also applies to liquidated estates and Colombians living abroad.

DIAN estimates the season will generate about 6.1 trillion Colombian pesos in revenue. To determine filing obligations, six criteria are used, including having VAT responsibility, gross assets over 4 500 UVT, or income exceeding 1 400 UVT (approximately 69.7 million pesos). The unit value for the Unidad de Valor Tributario (UVT) for 2025 is set at 49 799 pesos. Late filings incur a 5 % penalty per month, up to 100 % of the tax due, plus interest.