Colombia Tax Calendar 2026 for Foreign Residents: DIAN Deadlines, NIT Digits, and Penalties

Status as of Sunday 25 October 2026: the return everyone is filing is for taxable year 2025, and the ordinary calendar ends tomorrow. NIT endings 99 and 00 are due Monday 26 October 2026. Endings 01 through 98 on the ordinary table have already passed. The only other open window is the earthquake extension in Decreto 1226, which runs 27 October to 13 November 2026 for a narrow group. This article is general information as of 25 October 2026. It is not a personal DIAN opinion and not a filing prepared for you.

Where the 2026 season stands today

Natural persons file and pay taxable year 2025 in a single installment, between 12 August 2026 and 26 October 2026. That is the seventh business day of August through the seventeenth business day of October, under Decreto 2229 de 2023. The rule repeats every year. Only the calendar dates move with holidays.

If your date has passed and you have not filed, file now. Every month or fraction of a month adds to the sanction, and I explain how below. I will be blunt: this is the part of Colombian life where "I will do it next week" costs real money.

How to read your NIT digits (and the table)

Your date depends on the last two digits of the NIT printed on your RUT, before the hyphen. Ignore the verification digit after the hyphen. A passport number is not your NIT. A cédula de extranjería is your NIT only when the RUT shows that number. If you need to get or update the RUT, see our RUT registration guide for foreigners.

Example: a RUT showing 1.234.567.890-5 gives you 90, not 05. These are DIAN's published dates for taxable year 2025, filed in 2026. Note that 07–08 falls on 18 August 2026, not 17 August.

One caution: DIAN's August vencimientos page prints "2025" next to this window. That is a page error. The filing year is 2026.

Who has to file this season

You file taxable year 2025 if any one of these tests is met. DIAN uses the 2025 UVT of $49,799 for them:

• You were responsible for IVA at 31 December 2025.
• Your gross wealth at 31 December 2025 was over 4,500 UVT, which DIAN states as $224,096,000.
• Your 2025 gross income was at or above 1,400 UVT, stated as $69,719,000.
• Your 2025 credit-card spending, purchases and consumption, or bank deposits and financial investments exceeded 1,400 UVT ($69,719,000).

Do not multiply the UVT yourself. Some press articles applied the 2026 UVT to these 2025 tests and got the wrong pesos. A sale of a Colombian property can push a resident over these lines or create a gain, so read our guide to property sales tax for foreigners before you close.

Fiscal residents file Form 210. Since Resolución 000227 of 23 September 2025, filing is electronic only, whether you are in Colombia or abroad. Non-residents generally use Form 110 and must confirm their own deadline on the DIAN microsite instead of assuming this table.

The calendar traps for foreign residents

The 183-day count can start residency a year later

You are a tax resident if you stay more than 183 calendar days, continuous or not and counting entry and exit days, inside any 365 consecutive days. If that stay falls across two taxable years, you are a resident from the second year. So someone who landed on 1 August 2025 and stayed without a long break completes 183 days in early 2026. They are a resident from taxable year 2026, not for the return being filed now. A visa or a cédula does not replace the count. The mechanics and worldwide-income rules are in our fiscal residency guide.

Living abroad does not buy you extra time

DIAN tells natural persons resident abroad to use these same August–October dates. And do not convert your home-country filing date into a DIAN date. They are unrelated.

Foreign assets are a second return

If your foreign assets at 1 January 2026 were worth over 2,000 UVT, which is $104,748,000 at the 2026 UVT of $52,374, you file Form 160 on the same date as your income-tax return. Assets above 3,580 UVT ($187,498,920) are itemized. The form is informative and assesses no tax, but a late or missing one is still sanctioned. For pesos, follow DIAN's instruction, which cites article 269, rather than guessing at today's exchange rate. Honest downside: it is easy to remember the Form 210 and forget Form 160 entirely.

Decreto 1226: the earthquake extension still open

Decreto 1226 of 18 August 2026 gives extra time, but only if both are true:

• Your NIT ends in 01 through 26.
• On 10 August 2026, your RUT fiscal domicile was in a municipality of the DIAN seccionales Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó, or Popayán.

Check RUT box 12 for the seccional and boxes 39–41 for department, municipality and address. A RUT change after 10 August 2026 does not create the benefit, and grandes contribuyentes are excluded. If your RUT seccional is Bogotá or Medellín, you stay on the ordinary table unless it names one of those nine.

The same dates cover Form 160. People in the group who already missed their August date are not charged late interest or sanctions if they file inside this window.

What filing late costs

Filing late and paying late are different problems, and a late return gets both.

• Late income-tax return, before DIAN issues an emplazamiento: 5% of the tax due per month or fraction of a month, capped at 100% of that tax.
• No tax due: 0.5% of the period's gross income instead, or 1% of the prior year's net worth if there was no income, with statutory caps that include 2,500 UVT.
• Floor: article 639 sets a minimum of 10 UVT, which is $523,740 at the 2026 UVT of $52,374.
• Late Form 160: 0.5% of the foreign assets per month or fraction before an emplazamiento, 1% after it, never more than 10% of those assets.
• Unpaid tax also draws moratory interest. The rate changes by month, so check DIAN's current table.

Article 640 can reduce a sanction to 50% or 75%, but only if its own conditions are met. Do not assume you qualify. Filing before an emplazamiento arrives is the cheapest path. If your situation is unclear, ask an accountant before you submit.

Where to file, and where not to

File only through the official DIAN portal at dian.gov.co, with an updated RUT and an enabled electronic signature. The official microsite is micrositios.dian.gov.co/renta-personas-naturales-ag-2025. Sources for this article: the DIAN Calendario Tributario 2026, DIAN Comunicados 090 and 128, and Decreto 1226 de 2026.

Frequently Asked Questions

❓ Which NIT digits are still due after 25 October 2026?

Endings 99 and 00 are due 26 October 2026. Endings 01–26 are still open only if Decreto 1226 applies to you, from 27 October to 13 November 2026. Everyone else on the ordinary table is already late. (verify with the official source, as accessed)

❓ Do I use my passport or my cédula for the digits?

Use the NIT on your RUT, before the hyphen, and ignore the verification digit. A passport number is not the NIT. A cédula de extranjería counts only when the RUT shows that number as your NIT. (verify with the official source, as accessed)

❓ I live abroad. Is my deadline different?

DIAN tells natural persons resident abroad to use this same August–October calendar. Non-residents generally use Form 110 and should confirm their own deadline on the DIAN microsite rather than assuming this table applies. (verify with the official source, as accessed)

❓ I was in Colombia about half of 2025. Am I a fiscal resident?

More than 183 days in any 365-day stretch can make you a resident, counting entry and exit days. But if that stretch crosses two tax years, residency starts in the second year. Confirm your own count before deciding. (verify with the official source, as accessed)

❓ I missed my date. What is the penalty?

Article 641 charges 5% of the tax due per month or fraction, capped at 100%, and never below 10 UVT, which is $523,740 at the 2026 UVT. Unpaid tax also draws separate interest. Filing before an emplazamiento keeps the cost lower. (verify with the official source, as accessed)

❓ Do foreign bank accounts and property use the same date?

If those assets exceeded $104,748,000 on 1 January 2026, Form 160 is due the same day as your income-tax return. It assesses no tax, yet a late or missing form is still sanctioned. (verify with the official source, as accessed)

❓ Does the earthquake extension cover me?

Only if your NIT ends 01–26 and your RUT on 10 August 2026 showed one of the nine named seccionales. A later address change does not qualify, and grandes contribuyentes are excluded. (verify with the official source, as accessed)