Who must file income tax in Colombia in 2026?

Anyone who in 2025 had gross income of COP $69,719,000 or more, gross assets above COP $224,096,000, purchases, credit-card spending or deposits above COP $69,719,000, or was registered for VAT.

What is the 2026 income tax deadline?

From August 12 to October 26, 2026 according to the last two NIT digits. The last date, October 26, is for NITs ending in 99 and 00.

Do foreigners file income tax in Colombia?

Yes, if they meet a threshold. Tax residents (more than 183 days in 365) use form 210 and report worldwide income; non-residents use form 110 for Colombian-source income only.

Can I file on paper at a bank?

No. Under DIAN Resolution 000227 of 2025, all individuals must file through the DIAN transactional portal.

Taxes (DIAN)

How do I file my Colombian income tax return?

If in 2025 you had gross income of COP $69,719,000 or more, or exceeded other DIAN thresholds, you must file your 2025 tax-year return in 2026. Tax residents use form 210 and file it with an electronic signature on the DIAN portal. Deadlines run from August 12 to October 26, 2026, based on the last two digits of your NIT.

Go to the official DIAN site ↗

Independent guide by Colombia Move. Not a government website: the procedure itself is done on the official portal linked here.

Cost: Filing is free. If you owe tax, you pay what the return calculates. Filing late triggers a late-filing penalty (articles 639 and 641 of the Estatuto Tributario).
How long: Deadlines from August 12 to October 26, 2026 by the last two digits of your NIT. From October 1 to 26, NITs ending in 67 through 00 are due.
Where: DIAN · Online
Last checked: October 1, 2026

Who needs it

Colombians and foreigners who meet any 2025 threshold. If you spent more than 183 days in Colombia within any 365-day period, you are a tax resident and report worldwide income.

What you need

You must file if your gross assets exceeded COP $224,096,000 (4,500 UVT) on December 31, 2025, or you were registered for VAT (IVA).
Or if your 2025 gross income was COP $69,719,000 (1,400 UVT) or more.
Or if in 2025 your credit-card spending, total purchases, or bank deposits and investments exceeded COP $69,719,000.
A registered, up-to-date RUT and a DIAN user account with electronic signature enabled.
Certificates as of December 31, 2025: income and withholding, bank balances, investments, property tax, loans.

Step by step

1Check whether you must file with the ID lookup on DIAN's renta microsite and review your third-party data (información exógena).
2If it's your first time, register for the RUT; if you have it, update your address, email and economic activity.
3Activate your account and electronic signature on the DIAN transactional portal.
4Fill in form 210 online (residents). Non-residents use form 110.
5Sign and file electronically before your deadline. Under Resolution 000227 of 2025, paper forms are no longer accepted.
6If you owe tax, pay before the deadline via PSE or at banks with receipt 490.

Tips and common mistakes

Your date depends on the last two NIT digits, excluding the check digit. Example: NIT 1.020.304.567-8 ends in 67 and is due October 1; NITs ending in 99 and 00 are due October 26.
If your tax domicile was in the earthquake-affected DIAN offices (Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó, Popayán) and your NIT was due in August, Decreto 1226 of 2026 moved your deadline to between October 27 and November 13.
Use DIAN's Ayuda Renta program to build a draft and compare it with your información exógena before signing.
Owing nothing doesn't exempt you from filing: if you exceed a threshold you must file even if tax is zero or you have a refund.

Frequently asked questions

Who must file income tax in Colombia in 2026?: Anyone who in 2025 had gross income of COP $69,719,000 or more, gross assets above COP $224,096,000, purchases, credit-card spending or deposits above COP $69,719,000, or was registered for VAT.
What is the 2026 income tax deadline?: From August 12 to October 26, 2026 according to the last two NIT digits. The last date, October 26, is for NITs ending in 99 and 00.
Do foreigners file income tax in Colombia?: Yes, if they meet a threshold. Tax residents (more than 183 days in 365) use form 210 and report worldwide income; non-residents use form 110 for Colombian-source income only.
Can I file on paper at a bank?: No. Under DIAN Resolution 000227 of 2025, all individuals must file through the DIAN transactional portal.

Official sources

Checked on October 1, 2026. Fees and requirements can change; the official site always wins.

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