2026 Individual Income Tax Return: Who Must File, Thresholds, and DIAN Calendar

If you live in Colombia or have income here, you surely start hearing that phrase between July and August that makes many people's hair stand on end: "you have to file your income tax return." Be careful with this, because ignoring your tax obligations with the DIAN can turn out very expensive, but doing it on time is simpler than it seems.

The first thing you should drill into your head is a golden rule: filing is not the same as paying. Many people file their return at zero or even end up with a credit balance thanks to the withholdings made during the year.

Quick answer: In 2026, you file the return for the 2025 taxable year. You are required to do so if your net worth exceeded $224,096,000 or if your income, purchases, or bank deposits were greater than $69,719,000. The deadlines run from August 12 to October 26, 2026.

Who is required to file an income tax return in 2026?

To know if you have to account to the DIAN this year, we must look at your financial movements for the 2025 taxable year (from January 1 to December 31, 2025). Therefore, the thresholds are calculated using the 2025 UVT (Tax Value Unit), which was set at $49,799.

If you meet just one of the following conditions, you are already required to file:

• Gross net worth: If as of December 31, 2025, the value of your assets (houses, cars, accounts, investments) exceeded 4,500 UVT, that is, $224,096,000.
• Gross income: If during all of 2025 your income (salaries, fees, rent, sales) was equal to or greater than 1,400 UVT, equivalent to $69,719,000.
• Credit card consumption: If you made purchases with your credit cards of more than $69,719,000 during the year.
• Total purchases and consumption: If the sum of all your purchases in 2025 exceeded $69,719,000.
• Bank deposits: If the total accumulated amount that entered your bank accounts, deposits, or investments exceeded $69,719,000.

A key detail: according to active ads on Colombia Move (June 2026), our housing section accumulates more than 16,600 recent demand views. I mention this because if you took advantage of the good market and sold or rented a property recently, it is almost certain that the money from that transaction will make you exceed the deposit or income threshold. Many forget that selling a car or a house triggers these alerts in the banking system.

2026 Tax Calendar: deadlines

Don't leave it for the last day. The DIAN calendar for individuals starts on August 12, 2026, and ends on October 26, 2026.

To know your exact date, you just have to look at the last two digits of your NIT (which for most individuals is their ID number, excluding the verification digit). The DIAN publishes an official calendar where deadlines for two specific digits expire each business day, starting with the lowest numbers (01 and 02) in August and ending with the highest (99 and 00) in October.

Penalties for not filing or filing late

This is where things get messy. If you were required to file and you missed the date, the DIAN will charge you a late filing penalty. This fine is equivalent to 5% of your tax due for each month or fraction of a month of delay.

And what if my tax due is zero? There is still a fine. The law establishes a minimum penalty that is updated every year. For procedures carried out in 2026, this minimum penalty is 10 UVT of the current year (the 2026 UVT is $52,374), which means that the cheapest punishment for filing your return late is $524,000.

Step-by-step to prepare your return

Organizing your taxes doesn't have to be a headache if you follow this order:

1. Obtain or update your RUT

Without the Single Tax Registry (RUT), you do not exist to the DIAN. If you have never filed, you must register. If you already have it, verify that your data and economic activity are up to date. If you need help with this, check our guide on how to get the DIAN RUT step-by-step.

2. Create your user account on the DIAN and enable the electronic signature

Enter the DIAN web portal (MUISCA) and create an account in your name. Right there, you can generate your electronic signature, which is a code they will send to your email to digitally sign the form without having to go to a bank.

3. Download the exogenous information

This is the most revealing step. Exogenous information is the report that banks, employers, and companies send to the DIAN about you. Download it from your account on the DIAN; it will serve as a map to know exactly what figures the government already knows.

4. Gather your supporting documents and certificates

Ask your employer for your income and withholding certificates, your annual statements from your banks, and payment receipts for prepaid medicine or housing interest (which serve to lower your tax). If you work for yourself, the handling is a bit different; I recommend reading about taxes for freelancers and independent workers. And if you are a foreigner living here, be sure to check the tax guide for expats in Colombia, as you could be a tax resident and have to declare your assets abroad.

5. Choose how to file

You can hire a trusted public accountant, use authorized tax software platforms that guide you with simple questions, or use the free "Ayuda Renta" program from the DIAN if your case is very basic.

Frequently asked questions

❓ Does filing an income tax return in Colombia mean I must pay taxes?

No, filing is just a report of your financial activity to the DIAN. Many people file their return at zero or even with a credit balance thanks to the withholdings made during the 2025 taxable year.

❓ What is the value of the minimum penalty if I file my return late in 2026?

The minimum penalty in effect in 2026 is $524,000, equivalent to 10 UVT of the current year. It applies even if your tax due results in zero pesos, so it's not worth the risk.

❓ How do I know the exact day my deadline to file an income tax return in 2026 expires?

Your exact date depends on the last two digits of your NIT, within the DIAN calendar from August 12 to October 26, 2026. Check it on the official portal; deadlines start with the lowest digits in August.

❓ If I filed an income tax return last year, am I required to file this year as well?

Not necessarily. The obligation is evaluated independently each year based on the thresholds in effect for that taxable year. If you did not exceed any thresholds in 2025, you do not need to file in 2026, even if you have done so before.

❓ What is the DIAN's exogenous information and when can I check it?

It is the updated report of your financial movements that banks and companies send to the DIAN each year. Download it from your account on the MUISCA portal before preparing your tax return; it shows you exactly which 2025 figures the State already knows.

❓ Do foreigners or non-residents have to file income tax in Colombia?

Yes, if they are tax residents (more than 183 days in the country in 2025) or have national source income that exceeds the thresholds without having had tax withholding applied. The tax guide for expats in Colombia explains the concept of tax residency in detail.