politics
diciembre 28, 2025
¿Quiénes deben declarar renta en 2026? Dian ya fijó las fechas clave en calendario tributario
A través de un comunicado, la Dian publicó oficialmente su calendario tributario para el año 2026, en donde se fija los plazos y fechas que deberán tener en cuenta los contribuyentes para cumplir con sus obligaciones correspondientes al año gravable 2025.
TL;DR
- The DIAN has released the 2026 tax calendar for income tax, VAT, and other fiscal obligations.
- The Unit of Taxable Value (UVT) for 2026 is set at $52,374 COP, an increase of $2,575 COP from the previous year.
- Individuals must declare income tax for 2025 between August 12 and October 26, 2026, based on the last two digits of their NIT.
- Key thresholds for declaring income tax include gross income of 1,400 UVT ($73,323,600 COP) or more, assets exceeding 4,500 UVT ($235,683,000 COP), or specific financial transactions over 1,400 UVT.
- Large taxpayers will pay their 2025 income tax in three installments in February, April, and June 2026.
- Legal entities and special tax regime taxpayers (excluding large taxpayers) will pay their 2025 income tax in two installments in May and July 2026.