Colombia tax calendar 2026: return and payment dates
In Colombia the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 26 October 2026 (tax year 2025).
For a private investor who is tax resident in Colombia and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 26 October 2026Tax return due — for tax year 2025 (today).
- 26 October 2026Tax payment due — for tax year 2025 (today).
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 26 October 2027Tax return due — for tax year 2026 (in 365 days).
- 26 October 2027Tax payment due — for tax year 2026 (in 365 days).
Return deadline, in full
Staggered by the last two digits of the NIT under the permanent calendar of DUR 1625/2016 art. 1.6.1.13.2.15 (Decreto 2229/2023): from the 7th business day of August (digits 01-02) to the 17th business day of October (digits 99-00) of the following year. For tax year 2026 this computes to 10 Aug - 26 Oct 2027 (26 Oct = last date). Transitory deferrals may be decreed for specific municipalities.Payment deadline, in full
Individuals pay the income tax (and the advance 'anticipo' for the next year) in a single instalment by their filing date (same NIT-based calendar).
Where to file and pay
Returns and payments go through the tax authority. Its own website: DIAN, the national tax and customs authority — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Colombia runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Colombia is 26 October 2026 (tax year 2025). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Colombia.
The next tax payment deadline on record for Colombia is 26 October 2026 (tax year 2025). Returns and payments go through the tax authority: DIAN, the national tax and customs authority, www.dian.gov.co. Allocaria files and pays nothing for you.
Who must file
A resident individual must file if any of the following applies for the year (Arts. 592, 594-3 ET): gross income >= 1,400 UVT; gross assets on 31 Dec > 4,500 UVT; credit-card spending, total purchases/consumption, or bank deposits/financial investments > 1,400 UVT (2026: 1,400 UVT = COP 73,323,600; 4,500 UVT = COP 235,683,000). Foreign-assets declaration (Formulario 160) if foreign assets on 1 January exceed 2,000 UVT (COP 104,748,000 in 2026), filed on the same calendar.
Forms the tax authority names
- Formulario 210 - Declaración de renta y complementarios, personas naturales residentes
- Formulario 160 - Declaración anual de activos en el exterior
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- DIAN - Compilación jurídica: Estatuto Tributario (Decreto 624 de 1989), Arts. 36-1, 153, 241, 242, 254, 288, 300, 311, 314, 331, 592, 594-3, 607
Official source · read 14 October 2026
- DIAN - Decreto 1625 de 2016 (DUR tributario), art. 1.6.1.13.2.15 filing calendar for individuals
Official source · read 14 October 2026
- DIAN - Resolución 000238 de 2025 (UVT 2026 = COP 52,374)
Official source · read 14 October 2026
- DIAN - Art. 241 ET tariff table (image)
Official source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Colombia: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Colombia. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.