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Entrepreneur's finances
2026 Income Tax Return: DIAN Calendar for Self-Employed Individuals and Companies
The income tax return Tax returns for the 2025 tax year are filed with the DIAN (Colombian Tax Authority) in 2026, depending on the taxpayer type. Individuals and self-employed individuals file between August 12 and October 26, 2026, according to the last two digits of their Tax Identification Number (NIT). Corporations begin filing in May.
If you own a business, are self-employed, or manage a company, this is the season you can't afford to miss. The Colombian Tax Authority (DIAN) has already set the 2026 tax calendar, and each taxpayer group has its own filing window. Missing the deadline will cost you: the minimum penalty for late filing starts at 10 UVT (Tax Value Units) and increases rapidly.
Here are the verified dates, who is required to file, and how to file your declaration without rushing to the last day.
The essentials
- Natural and independent persons: between the August 12 and October 26, 2026, according to the last two digits of the NIT.
- Legal entities (companies): first installment from May 12 to 26, second installment from July 9 to 23, 2026.
- Large taxpayers: three installments in February, April and June 2026.
- The exact date depends on your NIT. Review it before sitting down to testify.
- Being required to file a tax return does not mean you have to pay. They are different things.
Who is required to file an income tax return in 2026?
Any individual or legal entity that exceeds the limits set by the DIAN must declare income for the tax year 2025. For individuals, the limits are measured in UVT on income, assets, credit card spending, purchases and bank deposits of the previous year.
In simple terms, you are required to file a tax return if, during 2025, your gross assets or income exceeded the UVT threshold, if your deposits or expenses exceeded that limit, or if you were liable for VAT. Corporations and businesses are always required to file, regardless of the amount. Being required to file a return does not mean you will necessarily owe taxes: many people file and their balance is zero.
Each year, more businesses are coming under the tax radar, largely due to digital formalization. Our data confirms this. Statistics on digital SMEs in ColombiaMore electronic invoicing and traceable payment methods mean more taxpayers are required to file returns.
When is the tax return due? DIAN Calendar 2026
Deadlines are counted in business days according to Decree 2229 of 2023, and each taxpayer's due date depends on the last digits of their Tax Identification Number (NIT). The DIAN published the complete schedule at the end of 2025, as confirmed by [the relevant authority/source]. Official statement from the Presidency of the Republic. This is the filing window for each group for the 2025 tax year:
| Type of taxpayer | Form | Dates 2026 | Pay |
|---|---|---|---|
| Large contributors | 110 | Installment 1: February 10-23 · Declaration and installment 2: April 13-24 · Installment 3: June 10-24 | 3 installments |
| Legal entities (companies) | 110 | Declaration and installment 1: May 12 to 26 · Installment 2: July 9 to 23 | 2 installments |
| Natural and independent persons | 210 | August 12 to October 26 | 1 payment |
The specific day within each range is determined by the last two digits of your NIT or ID number. You can check your exact date and download the official calendar at [link/website/etc.]. DIAN tax calendar portal, which publishes the complete schedule by digit.
Income tax return for self-employed individuals and natural persons
If you work as a service provider, have your own business, or invoice as an individual, you fall into the group that files between August and October. This is the largest group and the one that generates the most questions each year.
For freelancers, there's a key detail: you can subtract costs and expenses associated with your business, in addition to general deductions. Keeping supporting documentation throughout the year (invoices, social security payments, voluntary pension contributions) is what legally lowers your taxable income. Without supporting documentation, you declare only your gross income and end up overpaying.
The costly mistake isn't paying taxes: it's reaching August without having ordered a single document all year. You earn your tax in January, not October.
Income tax return for companies and legal entities
Companies submit Form 110 in two installments, electronically through the MUISCA system with the electronic signature of the legal representative. The first installment, along with the declaration, is due in May; the second, in July.
For a company, the income tax return is just the tip of the tax iceberg. Behind it lie VAT, withholding tax, external reporting requirements, and, if applicable, the municipal industry and commerce tax. Keeping accounting up-to-date and electronic invoicing Being organized year-round is what makes rental season a breeze, not a crisis. If you haven't implemented it yet, check out the electronic invoicing step by step.
How to prepare to file your taxes without rushing
The difference between a calm statement and a rushed one lies in the order of steps. These are the steps we recommend to our clients:
- Check your exact date according to the last two digits of your NIT in the DIAN calendar.
- Download your exogenous information and the income, withholding and bank certificates for the 2025 tax year.
- Gather the supporting documents for deductions: prepaid health insurance, dependents, housing interest, voluntary contributions.
- Check the draft that DIAN suggests in MUISCA and compare it with your own records.
- It presents the receipt and, if there is a balance due, generates it before the due date.
A quick list of what is almost always missing when filing a tax return:
- Certificate of social security contributions as a self-employed individual.
- Supporting documents for deductible business expenses.
- Bank certificates of returns and investments.
- RUT registration updated with the correct responsibility.
What happens if you don't file on time?
Filing late has a cost. The penalty for late filing starts at 5% of the tax due for each month or fraction thereof of delay before a summons is issued, with a minimum set by law at 10 UVT. In addition, late payment interest is added, calculated using the current usury rate.
Keeping your RUT (Taxpayer Identification Number) updated and your accounting information organized throughout the year will help you avoid almost all of these additional costs. Updating your RUT and business registration is usually the first step: if you're going to formalize your business, see how the [unclear] works. commercial registration at the chamber of commerce and the guide for create a company in Colombia.
Common mistakes when filing income tax returns
- Waiting until the last day of the deadline: the MUISCA portal gets congested and any technical failure will leave you out of time.
- Not keeping the supporting documentation for deductions during the year and ending up declaring on gross income.
- Confusing being required to declare with having to pay taxes, and not declaring for fear of a payment that often does not exist.
Is your accounting not ready for rental season?
At Digital Trendy 360, we help businesses and entrepreneurs organize their electronic invoicing, supporting documents, and digital presence so that each tax season is a simple process, not a headache.
Frequently asked questions about the 2026 tax return
When do individuals file their income tax returns in 2026?
Between August 12 and October 26, 2026, depending on the last two digits of the Tax Identification Number (NIT) or national identity card. The deadline corresponds to the 2025 tax year and is counted in business days.
What is the penalty for not declaring on time?
The penalty for late filing is 51% of the tax due for each month or fraction thereof of delay, with a minimum of 10 UVT (Tax Value Units), plus late payment interest. Filing late is always more expensive than filing on time.
Does a self-employed person who files a tax return always have to pay taxes?
No. Being required to file a tax return and having to pay taxes are different things. Many self-employed individuals file returns and their balance is zero or in their favor, especially if they apply deductions and subtract the withholdings already made during the year.
What form do companies use for income tax returns?
Legal entities and large taxpayers use Form 110, and natural persons use Form 210. Both are completed and submitted virtually in the DIAN's MUISCA system.
How do I know my exact expiration date?
Your date is determined by the last two digits of your Taxpayer Identification Number (NIT) within the range of your taxpayer group. The official calendar by digit is published on the DIAN website, and it's advisable to consult it as soon as the season begins.
In summary
The 2026 tax return has clear deadlines: large taxpayers in the first half of the year, corporations in May and July, and individuals and self-employed individuals between August and October. What determines a smooth filing season isn't the date, but rather how organized you were throughout the year. Keep your RUT (Taxpayer Identification Number) up to date, save all supporting documents, and check your deadline based on your NIT (Tax Identification Number). With that, filing your taxes will no longer be a race against the clock.
