The DIAN confirms that these Colombians do not have to file income tax returns this year.

People who should not declare.
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During the month of August, Colombian taxpayers must file their income tax returns with the National Tax and Customs Directorate (DIAN). The agency announced the financial limits and requirements that some citizens must submit to report all their transactions for the 2024 tax year . Considering this situation, what types of individuals will not be required to comply with this tax obligation?
You must remember that this will be a procedure that will be carried out nationwide during August 12 and 29 and therefore, in different cities of the country some concerns were generated that were directly responded to clearly by the aforementioned entity through its official X account (previously known as Twitter).
On this digital platform, the DIAN emphasized that citizens who are not required to file an income tax return are all those who are not liable for VAT and whose assets are equal to or less than $211,793.00. (See more: The small town in Colombia that looks like Europe: Swiss-style houses, bridges, and canals.) Also exempt from this procedure are all individuals who received income of less than $65,891,000 during 2024. Additionally, cash, credit, or debit transfers equal to or less than $65,891,000, and of course bank transfers, will be considered under the same conditions.
(See more: What is the difference between retirement pension and old-age pension in Colombia?) If a person exceeds this amount, they are strictly required to submit documentation to the aforementioned institution.π€ Please note that you do NOT need to file an income tax return if: β You are not liable for VAT π° Your assets are equal to or less than $211,793,000 π₯ Your income is less than $65,891,000 π³ Your purchases (cash, debit, credit) are equal to or less than $65,891,000
π¦ Bank transactions equal to or less thanβ¦
β DIANColombia (@DIANColombia) July 2, 2025

What form must a non-tax resident in Colombia file?
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The Dian explained through its official website that if a natural person who is not a tax resident in Colombia is required to file their income tax return, they will have to do so using Form 110. (See more: This is the coastal town in Colombia that everyone should visit once in their life.) If, on the other hand, the situation relates to tax residents in the country, in this case, they must attach Form 210.
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