Colombian taxpayers should be mindful of the upcoming October 2026 deadlines for filing their 2025 income tax returns, which are determined by the final two digits of their Tax Identification Number (NIT). Individuals with NIT numbers ending between 67 and 00 are required to submit their returns from October 1 through October 26. For those with taxes owed, the deadline also serves as the last day for payment.
For the 2025 tax year, Colombian residents must file an income tax return if they meet specific financial thresholds. These include a gross income of 1,400 UVT or more, roughly equivalent to 69.719 million Colombian pesos, or holding gross assets exceeding 4,500 UVT, about 224.096 million pesos. Additionally, filing is necessary if credit card purchases, bank transactions, investments, or other expenses surpass 1,400 UVT, or if the individual was liable for VAT collection or payment as of December 31, 2025. It is important to note that meeting the filing requirement does not necessarily mean a tax payment is due.
Special provisions have been made for taxpayers in earthquake-affected regions of Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. These individuals benefit from adjusted deadlines, with those having NIT endings of 01–02 needing to file by October 27, 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. For NIT endings from 09 to 26, the deadlines extend from November 3 to November 13.
The revised schedule also applies to certain individuals registering for the first time in Colombia’s Single Taxpayer Registry (RUT), provided they reside in the affected municipalities. However, these adjusted deadlines do not apply to large taxpayers.