Colombia Income Tax Filing Checker (¿Debo declarar renta?)
Do you have to file a Colombian income tax return? Six tests, in pesos for the year.
Colombia · DIAN Estatuto Tributario arts. 592, 593 and 594-3 · Sources
The six tests
With DIAN
Rules used and official sources
- Estatuto Tributario arts. 592, 593 and 594-3 — who must file
- DIAN — income tax of individuals: who must file and the filing calendar by NIT digits
- DIAN — check by ID number whether you must file
- DIAN Resolución 000193 de 2024 — UVT value and how UVT figures convert to pesos
- DIAN Resolución 000238 de 2025 — UVT value
- Estatuto Tributario arts. 868 (UVT and its rounding), 870–881-1 (the 4x1000 tax, GMF)
- Estatuto Tributario art. 6 — returns of people who do not have to file
A check against the tests of the Estatuto Tributario, not tax advice. DIAN decides.
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Colombia, as set out under ‘The thresholds in pesos’.
- Sources
-
This guide cites 4 sources, among them:
- Tests
- 9 automated tests check its results.
- Found an error?
- Report a problem or write to support@mysmartcopilot.com, with what you entered and the result you expected.
About the Colombia Income Tax Filing Checker (¿Debo declarar renta?)
Find out whether you have to file a Colombian income tax return (declaración de renta) for a taxable year. An individual files when any one of six tests is met: responsible for VAT on 31 December, gross assets above 4,500 UVT, gross income of 1,400 UVT or more, or credit-card spending, total purchases and consumption, or bank deposits and financial investments above 1,400 UVT (Estatuto Tributario arts. 592, 593 and 594-3).
Choose the taxable year, enter your figures and the checker turns each test into pesos with that year's UVT, the way DIAN converts it, and tells you which tests you meet and by how much. When you must file, DIAN's calendar gives the due day by the last digits of your NIT. Nothing you type leaves your browser.
How to use it
- Choose the taxable year you are checking.
- Say whether you were responsible for VAT on 31 December of that year.
- Enter your gross assets on 31 December and your gross income, card spending, purchases and bank deposits of the year. Leave a field empty for zero.
- Read the answer and the six tests, then check the due day for your NIT on DIAN’s calendar.
Examples
Must file: gross income is 1,400 UVT or more (COP 69,719,000).
No return needed: every figure is under the thresholds of that year (income COP 73,324,000, assets COP 235,683,000).
Must file: deposits and investments above 1,400 UVT (COP 69,719,000) are enough on their own.
The six tests
You must file for a taxable year when any one applies ([Estatuto Tributario arts. 592, 593 and 594-3](http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr024.html); DIAN):
- you were responsible for VAT (responsable de IVA) on 31 December;
- your gross assets (patrimonio bruto) on 31 December were above 4,500 UVT;
- your gross income (ingresos brutos) was 1,400 UVT or more;
- your credit-card spending was above 1,400 UVT;
- your total purchases and consumption were above 1,400 UVT;
- your bank deposits, consignments and financial investments added up to more than 1,400 UVT.
The thresholds in pesos
Each test uses the UVT of the taxable year being declared, turned into pesos with the rounding of [art. 868](http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr035.html):
- Taxable year 2025 (UVT COP 49,799, DIAN Resolución 000193 de 2024): assets above COP 224,096,000; income of COP 69,719,000 or more; card spending, purchases or deposits above COP 69,719,000.
- Taxable year 2026 (UVT COP 52,374, DIAN Resolución 000238 de 2025): assets above COP 235,683,000; income of COP 73,324,000 or more; card spending, purchases or deposits above COP 73,324,000.
If you do not have to file
Your income tax is then the withholding already taken from your income. If tax was withheld from you, you may still file: the return of a resident who does not have to file produces legal effects ([ET art. 6](http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario.html)). DIAN also offers a check by ID number.
Limitations
- Individuals only. Non-residents whose whole income had the withholding of ET arts. 407 to 411 do not file either, which the checker does not test.
- You enter the yearly figures yourself: the checker does not add up your bank or card statements.
- It covers the taxable years whose UVT it holds; a later year needs its own UVT.
- A check against the law’s tests, not tax advice: DIAN and the Estatuto Tributario decide.
Privacy
On this device: nothing is sent
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
Who must file income tax in Colombia?
Anyone who meets one of six tests for the year: responsible for VAT on 31 December; gross assets above 4,500 UVT; gross income of 1,400 UVT or more; or card spending, purchases or bank deposits above 1,400 UVT. For taxable year 2025 the income test is COP 69,719,000.
Do salaried employees have to file?
The same tests apply to employees: an employee whose income, assets, spending and deposits stay under the thresholds and who was not responsible for VAT does not file (ET art. 593).
Which UVT do I use?
The UVT of the year you are declaring: COP 49,799 for taxable year 2025 and COP 52,374 for taxable year 2026.
When is my return due?
On the day DIAN’s calendar gives for the last digits of your NIT (tax ID); the checker links the calendar and does not show the dates.
Are my figures sent anywhere?
No. The check runs in your browser; nothing you enter is uploaded or stored on a server.
Cite this page
APA 7
MySmartCoPilot. (n.d.). Colombia Income Tax Filing Checker (¿Debo declarar renta?). https://mysmartcopilot.com/tools/colombia-income-tax-filing-checker/
MLA 9
“Colombia Income Tax Filing Checker (¿Debo Declarar Renta?).” MySmartCoPilot, mysmartcopilot.com/tools/colombia-income-tax-filing-checker/.