The Colombian 2025 tax calendar is an essential tool for taxpayers, accountants , and businesses. It establishes the deadlines for filing tax returns and making tax payments , as mandated by the National Tax and Customs Directorate ( DIAN ) . Complying with these deadlines is crucial to avoid penalties and maintain good financial health .
In this article, we 'll detail the main tax obligations for 2025 , including taxes such as income tax , VAT , withholding tax , and others . We 'll also provide a table with key dates for different types of taxpayers and suggest useful tools to facilitate compliance with these obligations .
What is the tax calendar in Colombia?
The Colombian tax calendar is an official schedule published annually by the DIAN ( National Tax Agency). This document establishes the deadlines for filing tax returns and paying taxes , differentiating between types of taxpayers and tax obligations . Its purpose is to organize and facilitate compliance with tax obligations , thus avoiding penalties for delays or non - compliance.
Main tax obligations in Colombia 2025
Below are the main tax obligations that taxpayers must take into account for 2025 :
Income tax
Legal Entities : Must file their tax return and pay the first installment of income tax between May 12 and 23 , 2025 , based on the last digit of their NIT .
Individuals : The deadline to file income tax returns is between August 12 and October 24 , 2025 , depending on the last two digits of the NIT .
Value Added Tax ( VAT)
Bimonthly Declaration : Taxpayers with gross income equal to or greater than $ 4,329,980,000 must file and pay the March - April bimonthly declaration between May 12 and 23 , 2025 .
Quarterly Declaration : Taxpayers with gross income less than $ 4,329,980,000 must file and pay the declaration for the January- April quarter on the same dates.
Withholding Tax
All withholding agents must file and pay the April 2025 tax return between May 12 and 23 , based on the last digit of their tax identification number .
Wealth Tax
Natural persons and / or illiquid estates with net assets equal to or greater than 72,000 UVT ( $ 3,585,528,000 ) must file the declaration and pay the first installment between May 12 and 23 , 2025 .
Simple Tax Regime ( RST)
Taxpayers registered with the RST must file and pay the declaration for the January - February 2025 two - month period between May 12 and 23 , using form 2593 .
Key dates of the Colombian tax calendar 2025
Below is a table showing key dates for different types of taxpayers :
| Tax Obligation | Type of Taxpayer | Deadline |
|---|---|---|
| Income tax | Legal Entities | May 12-23 , 2025 |
| Income tax | Natural Persons | August 12 to October 24 , 2025 |
| Bimonthly VAT | Major Taxpayers | May 12-23 , 2025 |
| Quarterly VAT | Other Responsibilities | May 12-23 , 2025 |
| Withholding Tax | All | May 12-23 , 2025 |
| Wealth Tax | Natural Persons | May 12-23 , 2025 |
| Simple Tax Regime ( RST) | Registered in the RST | May 12-23 , 2025 |
Note: Specific dates depend on the last digit of the taxpayer 's NIT .
Consequences of not meeting tax deadlines
Failure to comply with the dates established in the tax calendar may result in various penalties:
Penalty for late payment: Fine equivalent to 5 % of the tax due for each month or fraction of a month of delay.
Late payment interest : Application of interest on the amount owed , calculated at the current interest rate .
Penalty for failure to declare: Fine equivalent to 20 % of the value of bank deposits or gross income for the undeclared period .
- Seizures and coercive collections: The DIAN may initiate seizure and coercive collection proceedings to recover amounts owed.
It is essential to comply with tax obligations within the established deadlines to avoid these penalties and maintain a good tax reputation.
Tools and resources to comply with the tax calendar
To facilitate compliance with tax obligations , we recommend using the following tools and resources :
DIAN Portal : Offers online services for filing tax returns and paying taxes .
Accounting software : Tools like Siigo , Alegra , and Contadia help you efficiently manage your tax obligations .
Reminders and alerts: Set up alerts on digital calendars or mobile apps to remind you of key dates .
Accounting advice : Have the support of an accountant or tax advisor to ensure proper compliance with obligations .
Additional Resources
2025 Calendar : Check out the 2025 calendar to plan your tax and personal activities .
Holidays 2025: Review the 2025 holidays to account for non - working days when planning your tax obligations .
Frequently Asked Questions ( FAQ)
Where can I find the official 2025 tax calendar ?
The official tax calendar is available on the DIAN portal and on the 2025 calendar website .
What happens if I file my return after the deadline ?
You could face penalties for late filing and late payment interest , as well as possible seizures and coercive collections .
How do I know if I have to file a tax return in 2025?
You must verify whether you meet the limits established by the DIAN regarding income , assets , and financial transactions during the 2024 tax year .
What tools can I use to facilitate compliance with my tax obligations ?
You can use the DIAN portal , accounting software , set reminders , and receive specialized accounting advice .
Compliance with the Colombia 2025 tax calendar is essential to avoid penalties and maintain good financial health . Use the tools and resources available to organize your tax obligations and ensure you meet the established deadlines . Remember that proper planning will allow you to avoid setbacks and focus on the growth of your economic activities .