Global Daily Tax News, Colombia Confirms 2025 Tax Deadlines, (Dec 16, 2024)
The Colombian Government has set out the deadlines for the filing and payment of taxes in 2025.
For individuals and undivided estates, returns for the 2024 taxable year should be filed between August 12 and October 24, 2025, depending on the last two digits of a taxpayer's taxpayer ID number (NIT).
Natural persons, legal entities or similar, taxpayers of the Special Tax Regime, and others qualified as large taxpayers on the date of compliance with the obligation, must file the Income Tax and Complementary Tax return for the taxable year 2024 and pay the amount of the tax in three installments, according to the last digit of the NIT:
The first installment payment is due between February 11 and 24, 2025;
The second payment deadline, as well as the due date for the filing of a tax return, is between April 9 and April 24, 2025; and
The deadline for the third instalment is between June 11 and June 25, 2025.
Advance payments of additional tax due from large taxpayers will be due in two equal instalments, between April 9 and April 24, and between June 11 and June 25, 2025, depending on the last digit of the taxpayer's NIT.
The tax agency has also confirmed the deadlines that apply for special categories of businesses as well as those engaged in specific industries, and for the annual declaration of assets abroad.
Those required to file an informative declaration regarding transfer pricing, and for supporting transfer pricing documentation (including the master file and local file) should do so between September 9 and September 22, 2025, depending on the last digit of their NIT.
The deadline for country-by-country reports is December 15, 2025.
Large taxpayers with a gross income equal or greater than 92,000 UVT as of December 31, 2024, must file and pay value-added tax on a bimonthly basis. The Tax Value Unit (UVT) for 2025 is COP49,799 (USD11.31).
For the first two months of the year, the deadlines are between March 11 and March 25;
For the third and fourth months of the year, the deadlines are between May 12 and May 23;
For the fifth and sixth months of the year, the deadlines are between July 9 and July 22;
For the seventh and eighth months of the year, the deadlines are between September 9 and September 22;
For the ninth and tenth months of the year, the deadlines are between November 12 and November 26; and
For the final two months of the year, the deadlines are between January 13 and January 26, 2026.
Different deadlines apply for services providers from abroad, who must also report and pay on a bimonthly basis.
The tax agency has also listed the deadlines with regards to other taxpayers liable to account for and remit value-added tax, as well as for national consumption tax, wealth tax, excise duties, the carbon tax, and the simplified tax regime.