Registering RUT, taxes, declaration

RUT registration

To register a tax ID in Colombia:

Option 1: RUT Virtual - online registration. Option 2: log in at DIAN and book an appointment (Asignación de Citas) or walk in to a tax office and say you want to register a tax ID.

Documents for registration: passport (original and copy), rental contract or other proof of address, cédula (residency permit) if you have one - registration is possible without cédula. Additional documents may be requested when filing.

How to declare income (worldwide taxation)

Colombian residents pay tax on global income; non-residents - only on income earned in Colombia.

Tax resident: you stay in Colombia more than 183 days in a calendar year or have significant economic interests here.

Non-resident: in the country less than 183 days - tax only on income earned in Colombia.

Taxable income

Salary and freelance income (if you work for Colombian companies or earn in Colombia). Business or economic activity income. Investment income: rent, dividends, interest. Other: property sales, capital gains. The taxable base may be reduced by deductions (pension contributions, medical expenses, charity).

Gathering documents

Before filing, prepare: payment documents confirming income; expense documents for deductions; financial statements (if you run a business); bank account and investment data.

Filing the declaration

The declaration is filed online through the DIAN portal. Log in at dian.gov.co with your RUT and personal data. Choose “Diligenciar y presentar declaraciones” (Fill and submit declarations), declaration type (e.g. individual income tax return). Fill in the form: income, deductions, taxes already paid. Review and submit - the system issues confirmation. After filing, a tax bill appears; pay via the DIAN portal or authorized banks.

Useful links: Declaración de Renta Personas Naturales (gov.co); DIAN - Cambios en la Declaración de Renta (YouTube); Declaración de Renta paso a paso (YouTube).

Filing deadlines

Deadlines depend on income type and other factors. Declarations are usually filed annually; DIAN publishes dates each year and often ties them to the last digit of your RUT (e.g. digit 0 - by August 20, digit 1 - by August 21, etc.). Current dates - on dian.gov.co or with an accountant.

For companies and entrepreneurs, deadlines may depend on activity type and revenue.

Tax rates

Individual income tax is progressive: from 0% to 39% depending on income. Income is measured in UVT (Unidad de Valor Tributario - a unit recalculated annually).