Income Tax Return Calendar for Individuals, Taxable Year 2025
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Accounting Bogotá
Income tax return calendar for individuals, taxable year 2025
If you are required to file your income tax return for taxable year 2025, which is filed in 2026 according to the last two digits of your NIT or citizenship ID number, the following are the maximum dates for filing the corresponding return. Remember, however, that preparing the return takes time and must be done with special care, without rushing. Therefore, it is recommended to begin the process now in coordination with your accountant and have it ready at least three days before the deadline.
Key information
Who must file an income tax return for 2025 starting August 12, 2026.
Individuals not required to file an income tax return in 2026 for taxable year 2025.
All individuals and estates that meet the following conditions are not required to file an income tax return for taxable year 2025.
To avoid being required to file an income tax return for taxable year 2025, all these conditions must be met:
| Condition | Limit or requirement |
|---|---|
| Not being responsible for VAT | Qualitative requirement |
| Gross assets at the end of the taxable year | Up to 4,500 UVT ($224,096,000) |
| Gross income | Less than 1,400 UVT ($69,719,000) |
| Credit card consumption | Up to 1,400 UVT ($69,719,000) |
| Total purchases and consumption | Up to 1,400 UVT ($69,719,000) |
| Bank deposits, deposits or financial investments | Up to 1,400 UVT ($69,719,000) |
| Minimum late-filing penalty | $524,000 |
If you do not meet any of the above conditions, you must file the income tax return for 2025.
Documents required to prepare the income tax return for taxable year 2025.
In coordination with your accountant, you must provide the following documents, among others, as a basis for preparing the income tax return:
A copy of the certificate of registration in the Single Tax Registry (RUT), duly updated.
Income tax returns for the last two taxable years.
Documents to determine assets:
Certificates or statements showing the balances of savings and checking accounts issued by financial institutions.
Investment certificates issued by the entities where the investment was made, such as CDs, bonds, trust rights, mandatory investments and others.
Property tax declaration or account statement for real estate owned.
Deeds of acquisition for real estate and/or certificates from the public registry.
Vehicle purchase invoice or document showing the acquisition value of vehicles and vehicle tax account statement.
List of furniture, fixtures, machinery and equipment, at acquisition value plus additions and improvements.
Technical appraisal certificate for intangible assets such as goodwill, copyright, industrial, literary, artistic and scientific property, and others.
Bills of exchange, promissory notes and other documents supporting accounts receivable and obligations or debts, in accordance with legal requirements.
Documents to determine income:
Certificate of employment income and withholdings.
Certificates of compensation for work accidents or illness, maternity, worker burial expenses, death insurance and death compensation for members of the Military Forces and National Police.
Certificates for dividends and shares received during the year.
Certificates for pension substitute indemnities or refunds of pension savings balances.
Certificates of income for fees, commissions and services.
Certificates of financial returns paid during the year, issued by the corresponding entities.
Certificates of dividends and shares received during the year, issued by the companies of which you are a partner or shareholder.
Certificates of income received during the year from profits distributed by liquidated companies.
Certificates of payments for meals made by your employer.
Certificates of payment of life insurance indemnities.
Documents to determine payments that constitute deductions:
Certificate of interest payments on loans for housing acquisition.
Certificates for mandatory health payments and prepaid medical plans.
Certificates for investments in new irrigation plantations, wells, silos, detention centers, maintenance and conservation of audiovisual works, bookstores, film projects and others.
Certificates for donations to the Nation, departments, municipalities, districts, Indigenous territories and others.
List of expense invoices, indicating the total value.
List of payments made to employees for salaries, bonuses, vacation, severance pay and others.
Contact us and we will prepare your return.
