Colombia's tax authority DIAN has published Press Release 090, setting a staggered filing window from 12 August to 26 October 2026 for the 2025 personal income tax return, with deadlines assigned by taxpayers' NIT numbers.
Colombia’s tax authority (DIAN) released Press Release 090 on 30 June 2026, outlining the filing schedule for the 2025 personal income tax return.
The filing window runs from 12 August through 26 October 2026, with submission dates staggered across three months based on taxpayers’ Tax Identification Numbers (NITs).
Staggered schedule based on NIT endings
The DIAN distributed filing deadlines evenly across three months based on the last two digits of taxpayers’ Tax Identification Numbers (NITs).
August deadlines (12–31 August)
- 12 August: NITs ending in 01–02
- 31 August: NITs ending in 25–26
- All remaining August dates distributed across this period
September deadlines (1–28 September)
- 1 September: NITs ending in 27–28
- 28 September: NITs ending in 65–66
October deadlines (1–26 October)
- 1 October: NITs ending in 67–68
- 26 October: NITs ending in 99–00
It is important to clarify that the aforementioned deadlines are the final dates for fulfilling this obligation. However, the DIAN recommends that taxpayers file their returns before the deadline to avoid delays that could result in fines or penalties.
Who must file?
The DIAN requires tax return filing only if a taxpayer meets at least one of these conditions as of 31 December 2025:
- The taxpayer was liable for sales tax (VAT) as of 31 December 2025
- Assets exceeded 4,500 UVT (USD 224,096,000) as of 31 December 2025
- Annual income was 1,400 UVT or more (USD 69,719,000) in 2025
- Credit card purchases exceeded 1,400 UVT (USD 69,719,000) during 2025
- Total spending surpassed 1,400 UVT (USD 69,719,000) in 2025
- Accumulated deposits or financial investments exceeded 1,400 UVT (USD 69,719,000) in 2025
The DIAN urges taxpayers to verify their assigned deadline in advance and gather required documentation to avoid late-filing penalties.
