DIAN announces 2025 income tax thresholds and requirements

The Colombian tax authority, DIAN, has established the economic thresholds and documentation requirements for the 2025 tax year, which will be declared between August and October 2026. For the 2025 taxable year, the Tax Value Unit (UVT) is set at 49,799 pesos.

Individuals are required to file a tax return if they meet any of the following five criteria: being responsible for VAT, having gross income equal to or exceeding 1,400 UVT (approximately 69,719,000 pesos), possessing gross assets exceeding 4,500 UVT (approximately 224,096,000 pesos), having purchases and consumption exceeding 69,719,000 pesos, or having bank deposits and financial investments exceeding 69,719,000 pesos.

To facilitate the process, DIAN recommends that taxpayers prepare various supporting documents, including an updated RUT (Single Tax Registry), identification documents, bank statements, property tax statements, vehicle purchase invoices, and certificates of income, withholdings, and debts as of December 31, 2025. Filing a declaration does not automatically result in a tax payment obligation.