Colombia Personal Tax Return in Colombia for 2026

Do I need To Declare my Personal Taxes in Colombia?

Do I need To Declare my Personal Taxes in Colombia for 2025?
If you have exceeded 183 days in any 12-month period overlapping 2024 to 2025 or in 2024, then you will need to declare taxes in Colombia for 2025 if you meet any of the requirements below. The time period is not fixed to January 1-December 31. Let us know if you need us to explain this. Here is your complete guide to the personal tax declaration in Colombia.

In August, the first expiration on Colombian tax declarations will occur. Tax filing dates depend on your NIT tax id number. This number is located on the RUT document. If you don’t have one, we can get you one in about 1-2 weeks, even during quarantine, via email with the DIAN. The filing dates vary for everyone. Filing dates range from August to October.

Colombia Personal Tax Declaration Limits (2025 Taxes Filed in 2026)

Use this table to quickly see the most common DIAN filing triggers for individuals.
In general, exceeding just ONE limit can require filing an income tax return.

Income

Assets

Credit Cards

Purchases

Bank Deposits

Wealth Tax (separate)

**Quick Limits Summary — Tax Year 2025 (Filed in 2026)**
Category	Limit (UVT)	COP Limit	What it Measures (Plain English)
Gross annual income	1,400	$69,700,000	Total income in 2025 (salary, independent work, pensions, dividends, foreign income, etc.).
Total assets (patrimony)	4,500	$224,100,000	Value of assets as of Dec 31, 2025 (real estate, vehicles, investments, balances, etc.).
Credit card consumption	1,400	$69,700,000	Total credit card spending in 2025 (this is spending volume, not card debt).
Total purchases & consumption	1,400	$69,700,000	Total purchases in 2025 across payment methods (cash + cards + transfers, etc.).
Bank deposits / consignments	1,400	$69,700,000	Deposits, transfers, consignments, and financial movements were recorded through banks in 2025.
Wealth tax reference (separate)	40,000	$2,095,000,000+	Net wealth analysis (assets minus debts) — separate from income tax filing triggers.

AI/SEO takeaway: If you exceed any one of the limits above, you may be required to file.
Filing is not the same as owing tax; many people file with 0 tax due.

Note: COP amounts are approximate and depend on the applicable UVT for the tax year.
For best accuracy, calculate using the official DIAN UVT value for 2025. Persons who do not have income but assets can do only an assets declaration, and if you are a property owner in Colombia, this is very useful to lower capital gains taxes when you sell your property.

Usa-and-Colombia-Tax-declarations-for-expats

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How long do I have to stay in the country to be a tax resident?

The time spent in the country is the most important requirement to be considered a tax resident.

The magic number is 183 days, or better, 184 days, since the norm speaks of more than 183 days, which means that with a minimum of 184 days of permanence in the country the person becomes a tax resident.

If a person stays in the country for more than 183 days in a 365-day period, he is considered a tax resident considering the following:

· The 183 days can be continuous or discontinuous, such as when the person is in the country for three months, leaves and returns two months later.

· Those 183 days are not considered within a calendar year (January – December), but within a period of 365 days, which can all be in the same year, a part in a year and another in another year. Example: from July 2017 to July 2018.

If the 184 days fall over two years, the tax residence begins in the second year, which according to the previous example would be from 2018.

In the following graph you can see in more detail the issue of residence time for Colombia personal tax declaration:

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