In October 2026, Colombian taxpayers face crucial deadlines for filing their 2025 income tax returns. The deadlines are determined by the last two digits of a taxpayer’s Tax Identification Number (NIT), ranging from October 1 to October 26, 2026, for those whose NIT numbers end between 67 and 00. For taxpayers with outstanding balances, these dates also serve as the deadline for payment.
Colombian residents are generally required to file an income tax return for the 2025 tax year if they meet certain financial thresholds. These include a gross income of at least 1,400 UVT, approximately 69.719 million Colombian pesos, or gross assets exceeding 4,500 UVT, equivalent to about 224.096 million pesos. Additionally, individuals may need to file if their credit card purchases, bank transactions, investments, or other purchases surpassed 1,400 UVT, or if they were responsible for VAT collection or payment as of December 31, 2025. It’s important to note that fulfilling a filing requirement does not necessarily indicate a tax liability.
Special filing deadlines have been established for taxpayers in areas affected by earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. For these regions, individuals with NIT endings of 01–02 are required to file by October 27, those with endings of 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. Taxpayers with NIT endings from 09 to 26 will have deadlines stretching from November 3 to November 13.
The special deadlines also apply to individuals needing to register for the first time in Colombia’s Single Taxpayer Registry (RUT) if they reside in the qualifying municipalities. However, these revised deadlines do not extend to large taxpayers.