Colombia's DIAN sets 2026 tax filing calendar for 7 million taxpayers

The Dirección de Impuestos y Aduanas Nacionales (DIAN) announced the calendar for filing the 2025 income‑tax return, which will be filed in 2026. Around seven million individuals must file between 12 August and 26 October 2026, with the exact deadline determined by the last two digits of their NIT. DIAN aims to collect about 6.1 trillion Colombian pesos.

Taxpayers are required to file if they met any of the following in 2025: responsible for VAT, owned assets over 224 million pesos (4 500 UVT), earned gross income over 69.7 million pesos (1 400 UVT), or had credit‑card, purchase or deposit totals above the same thresholds. DIAN provides tools such as “Ayuda Renta” for draft returns, an exogenous‑information portal, a microsite with tutorials and webinars to help contributors meet the obligations.

A new public holiday on 13 July 2026 (observed on the following Monday) prompted DIAN to adjust several July tax deadlines, including the national consumption tax, the second corporate‑income‑tax installment, the Simple Tax Regime advance, bimonthly VAT and withholding tax. New dates are assigned per NIT digit, ranging from 9 July to 24 July, with certain taxes required by 15 July regardless of NIT. DIAN urges taxpayers to verify the updated schedule and file early to avoid penalties.