Skip to content

Do I need to file an income tax return in 2026?

Compare your 2025 figures with DIAN’s limits. Everything is worked out in your browser: your figures are never sent or stored.

Your details

Tax year

The year of your income and assets. The return is filed the following year.

Are you a tax resident of Colombia?

Generally, if you stayed in the country more than 183 days, in a row or not, within a 365-day period (art. 10 E.T.).

Were you responsible for VAT on 31 December?
Your 2025 figures

In Colombian pesos, no cents. Leave blank what you don’t know. The limits are set in UVT (tax value units), whose value DIAN sets every year: COP 49,799 for 2025.

Don’t have your figures at hand?
  • If you’re employed or retired, ask whoever pays you for the income and withholding certificate (formulario 220): it has your income for the year.
  • If you have a RUT and a user account on DIAN’s portal (MUISCA), “Consultar información exógena” shows what banks, employers and others reported about you: deposits, card spending, income. Check it: it may be incomplete.
  • Your bank and credit card statements for the year cover the rest.

The value of everything you owned (home, vehicles, accounts, investments), without subtracting debts. Limit: COP 224,095,500 (4,500 UVT)

Salary, fees, rent, pension, interest and sales, among others. Not the sale of fixed assets or lottery and raffle prizes. Limit: COP 69,718,600 (1,400 UVT)

What you paid with credit cards during the year. Limit: COP 69,718,600 (1,400 UVT)

Everything you bought and paid for during the year, by any means of payment. Limit: COP 69,718,600 (1,400 UVT)

Everything that went into your accounts and investments during the year, added up. Limit: COP 69,718,600 (1,400 UVT)

Result

Enter your figures or answer the VAT question to see the result.

Income tax filing limits for 2026

For tax year 2025, with that year’s UVT (COP 49,799). You must file if you exceed any one of these limits, or if you were responsible for VAT on 31 December.

ItemIn UVTIn pesos
Gross assets on 31 DecemberYou file if it exceeds4,500COP 224,095,500
Gross income for the yearYou file if it reaches1,400COP 69,718,600
Credit card spendingYou file if it exceeds1,400COP 69,718,600
Total purchases and consumptionYou file if it exceeds1,400COP 69,718,600
Bank deposits and investmentsYou file if it exceeds1,400COP 69,718,600

Where these limits come from

They are set by article 1.6.1.13.2.7 of Decreto 1625 de 2016 (as worded by Decreto 2229 de 2023), which develops articles 592, 593 and 594-3 of the Tax Code (Estatuto Tributario). They are calculated with the tax year’s UVT: COP 49,799 for 2025.

This is a guide and doesn’t replace a review by an accountant. It doesn’t cover special cases, such as estates, or members of the simple tax regime (régimen simple), who file the SIMPLE return instead of the income tax return.