In October 2026, Colombian taxpayers face crucial deadlines for filing their 2025 income tax returns. The deadlines are organized according to the last two digits of a taxpayer’s Tax Identification Number (NIT). Individuals with NIT numbers ending between 67 and 00 must submit their returns from October 1 to October 26, 2026. For those with a balance due, this filing deadline also marks the payment deadline.
Colombian residents are required to file a tax return for the 2025 tax year if they meet specific financial thresholds. These include having a gross income of at least 1,400 UVT, approximately 69.719 million Colombian pesos, or gross assets exceeding 4,500 UVT, which equates to about 224.096 million pesos. Filing is also necessary if an individual’s credit card purchases, bank transactions, or investments surpass 1,400 UVT, or if they were responsible for collecting or paying VAT by December 31, 2025. It is important to note that meeting these criteria does not necessarily mean the taxpayer will owe income tax.
Special considerations apply to taxpayers in areas affected by earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. For these regions, adjusted filing deadlines have been set. Individuals with NIT endings of 01–02 have until October 27, those with 03–04 until October 28, 05–06 until October 29, and 07–08 until October 30. Taxpayers in these areas with NIT endings from 09 to 26 have deadlines between November 3 and November 13.
The revised deadlines also accommodate certain individuals needing to register for the first time in Colombia’s Single Taxpayer Registry (RUT), provided they live in the municipalities affected by the revised schedule. However, these changes do not apply to large taxpayers.