The Colombian tax authority, DIAN, established a deadline of September 28, 2026, for taxpayers with NIT numbers ending in 27 through 66 to file their 2025 income tax declarations and pay balances. ^[1] The Colombian tax authority, the DIAN, allows taxpayers unable to pay their income tax immediately to request a free installment plan to organize the debt and cancel it in installments. ^[2] Late declaration fines are calculated at 5% of the tax due for each month or fraction of a month of delay, capped at 100%, with a minimum fine of $523,740 COP in 2026. ^[3] Taxpayers can request a payment facilitation from the DIAN to reorganize their debt into installments, which stops forced collection measures but does not erase the debt or the accumulated interest. ^[4] Taxpayers who file their declaration on time but cannot pay the full balance avoid late declaration fines, but the unpaid amount remains in default and generates interest. ^[5] Filing the declaration within the deadline avoids a late-filing penalty, but any outstanding balance remains in default and generates interest. ^[6] The DIAN estimates that approximately seven million natural persons will file for the 2025 taxable year and expects to collect $6.1 trillion. ^[7] The DIAN stated that an agreement can extend up to five years, and for obligations paid over a year, guarantees such as a policy, mortgage, or bank endorsement may be required. ^[8] Taxpayers who cannot pay the full amount of their income tax debt can request a payment facility from the DIAN to organize the debt into installments over a specific period. ^[9] The tax default interest rate for September 2026 is 27.24% effective annual, meaning a debt of $3 million generates approximately $2,239 daily in interest if not paid. ^[10] If a taxpayer fails to pay an installment or breaches the agreement, the DIAN can cancel the facility, enforce the collateral, and reactivate the collection process including asset seizures. ^[11]