The income tax return calendar for individuals.

How your date is set

Each individual’s deadline is set by article 1.6.1.13.2.15 of Decree 1625 of 2016, as amended by Decree 2229 of 2023, as a business day in August, September or October “for each subsequent year.” Because business days exclude Saturdays, Sundays and holidays, the exact dates change from one year to the next even though the rule is the same.

1. Take your ID number: for an individual, the NIT is the ID number.
2. Remove the verification digit and keep the last two digits.
3. Find your ending in the tables below.
4. File the return and pay, in a single installment, no later than that date.

Endings 01 to 26 (August)

Endings 27 to 66 (September)

Endings 67 to 00 (October)

Special deadlines for the August 2026 earthquake

Decree 1226 of 2026 set special deadlines for individuals and undivided estates whose NIT ends in 01 to 26 and whose tax domicile in the RUT, as of August 10, 2026, was in the municipalities of the Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó and Popayán DIAN offices. It does not apply to large taxpayers; the other endings keep the dates in the tables above.

Who must file

For tax year 2025, the DIAN says a resident individual must file if they meet at least one of these conditions. The 2025 UVT is $49,799, so 1,400 UVT is $69,718,600 and 4,500 UVT is $224,095,500.

• Having been responsible for sales tax (IVA) as of December 31, 2025.
• Having gross assets above 4,500 UVT as of December 31, 2025.
• Having earned gross income equal to or above 1,400 UVT in 2025.
• Having made credit card spending above 1,400 UVT in 2025.
• Having made total purchases and spending above 1,400 UVT in 2025.
• Having received bank deposits or financial investments of more than 1,400 UVT in 2025.

Cases worth keeping in mind

• Undivided estates and individuals resident abroad use the same dates.
• The declaration of assets held abroad has its own calendar and its own thresholds.
• Someone who is not required to file may file voluntarily.
• The return is filed through the DIAN’s transactional portal.

If your date has already passed

File the return as soon as possible. Filing late brings a late-filing penalty and default interest that grow with every month of delay. Confirm the exact amount with the DIAN or an accountant.

For accountants and firms

ContIA Intelligence, which is under construction, aims to organize clients’ documents and prepare the draft individual income tax return for the accountant to review and sign. It does not file anything with the DIAN.