Colombian taxpayers should be aware of the upcoming October 2026 deadlines for filing their 2025 income tax returns. The deadlines depend on the last two digits of their Tax Identification Number (NIT). Those with NIT numbers ending from 67 through 00 must file their returns between October 1 and October 26, 2026. Additionally, if a taxpayer owes a balance, the filing deadline is also the payment deadline.
For the 2025 tax year, Colombian residents are required to file an income tax return if they meet certain financial criteria. This includes having a gross income of at least 1,400 UVT, approximately 69.719 million Colombian pesos, or possessing gross assets over 4,500 UVT, roughly 224.096 million pesos. Other conditions that necessitate filing include exceeding 1,400 UVT in credit card purchases, bank transactions, investments, or other purchases, or being responsible for VAT collection or payment as of December 31, 2025. Notably, meeting these requirements does not automatically mean that the taxpayer will owe income tax.
Special provisions have been made for taxpayers in earthquake-affected regions including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. For these areas, the deadline for individuals with NIT endings of 01–02 is October 27, for 03–04 is October 28, for 05–06 is October 29, and for 07–08 is October 30. Those with NIT endings from 09 to 26 will have deadlines ranging from November 3 to November 13.
The revised schedule also applies to individuals who need to register for the first time in Colombia’s Single Taxpayer Registry (RUT) and reside in the affected municipalities. However, the special deadlines are not applicable to large taxpayers.