How Fines for Not Filing Income Tax with DIAN in 2026 Were Set
The start of the 2026 tax calendar is approaching, and with it, one of the most important fiscal obligations for Colombians: income tax filing. Although not everyone is required to file, those who exceed income, purchase, or asset thresholds must comply with this procedure before the National Directorate of Taxes and Customs.
TL;DR
- The DIAN has adjusted penalties for 2026, with fines for late or incorrect income tax filings increasing.
- The Unit of Tax Value (UVT) for 2026 is set at 52,374 pesos, impacting penalty calculations.
- A minimum penalty of 10 UVT (524,000 pesos) applies for any non-compliance, including a single day's delay, regardless of tax owed.
- Voluntary correction of non-compliance results in penalties of 5% of the tax owed per month (up to 100%), 0.5% of gross income if no tax is owed, or 1% of prior year's net worth.
- If the DIAN detects non-compliance, penalties increase to 10% of the tax owed per month or up to 20% of gross income in severe cases.