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    "headline": "Colombia Taxpayers Can Pay 2025 Income Tax Installments via DIAN",
    "dek": "Colombian taxpayers with overdue 2025 income tax can request installment plans from the DIAN to avoid late penalties.",
    "prose": "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]\n\nThe 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]\n\nLate 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]\n\nTaxpayers 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]\n\nTaxpayers 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]\n\nFiling the declaration within the deadline avoids a late-filing penalty, but any outstanding balance remains in default and generates interest. [^6]\n\nThe DIAN estimates that approximately seven million natural persons will file for the 2025 taxable year and expects to collect $6.1 trillion. [^7]\n\nThe 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]\n\nTaxpayers 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]\n\nThe 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]\n\nIf 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]",
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