Owner deadline checker 2026

DIAN renta 2026: individuals, tax year 2025

Deadlines run from 12 Aug to 26 Oct 2026 by the last two NIT digits (Decreto 2229 de 2023; DIAN Calendario Tributario 2026). DIAN states that personas naturales residentes en el exterior use this same calendar. Someone who is not a Colombian tax resident may be a different case. Whether you must file depends on thresholds, residency and withholding; a certified public accountant (contador público) can confirm.

DIAN, Calendario Tributario 2026 · DIAN normograma, Decreto 2229 de 2023 (art. 1.6.1.13.2.15) (Checked on October 19, 2026)

Decreto 1226 de 2026: special dates after the 10 Aug 2026 earthquake

Individuals whose fiscal domicile on 10 Aug 2026 was in a municipality of the DIAN seccionales of Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó or Popayán, and whose NIT ends in 01–26, have special dates from 27 Oct to 13 Nov 2026. DIAN says to check RUT box (casilla) 12 for the seccional. Other taxpayers keep the original dates.

DIAN normograma, Decreto 1226 de 2026 · DIAN, Comunicado de Prensa No. 105 de 2026 (Checked on October 19, 2026)

DIAN información exógena: tax year 2025 (filed in 2026) and the rule for tax year 2026

Información exógena is an information report to DIAN about operations with third parties, such as payments, withholdings and income received. It is separate from the renta return and is not a tax payment. It may apply, for example, to individuals whose gross income in the reported year or the prior year exceeded 11,800 UVT of that year and whose combined gross income from capital and non-labour income in the reported year exceeded 2,400 UVT, to companies (including a Colombian SAS) whose gross income in the reported year or the prior year exceeded 2,400 UVT of that year, and to anyone who during the reported year had to practise withholding or self-withholding of income tax, IVA or stamp tax. For these tests, gross income includes ordinary income, extraordinary income and occasional gains, except the sale of a dwelling house or apartment (Resolución 000227 de 2025, art. 1.3.1.1, nums. 4, 5 and 6, and par. 1). The tax year 2025 dates below have passed. For tax year 2026, the same resolution (art. 1.3.9.1.3) sets the business day shown in the last column; DIAN publishes its calendar and may change the dates, so check it once published. Grandes contribuyentes have a different calendar. A certified public accountant (contador público) can confirm whether you must report.

DIAN, Calendario información exógena, vigencia 2025 · DIAN normograma, Resolución 000227 de 2025 (arts. 1.3.1.1 and 1.3.9.1.3) · DIAN, Comunicado de Prensa No. 053 de 2026 (Checked on October 19, 2026)

Predial 2026: Bogotá, Medellín and other municipalities

US filing dates (general)

General annual dates from irs.gov for US citizens and residents, not advice. A US tax professional can confirm whether they apply to you. A date on a weekend or holiday moves to the next business day.