Colombian taxpayers should mark their calendars for October 2026, as crucial deadlines approach for filing 2025 income tax returns. The filing schedule is determined by the final two digits of a taxpayer’s Tax Identification Number (NIT), with individuals whose NITs end between 67 and 00 required to file between October 1 and October 26, 2026. For those with a balance due, this filing date is also when payment must be made.
Colombian residents need to file an income tax return for the 2025 tax year if they meet specific financial thresholds. This includes having a gross income of at least 1,400 UVT, approximately 69.719 million Colombian pesos, or owning gross assets exceeding 4,500 UVT, which is about 224.096 million pesos. Additionally, filing is necessary if an individual’s credit card purchases, bank transactions, investments, or other expenditures surpassed 1,400 UVT, or if they were responsible for VAT collection or payment as of December 31, 2025. However, meeting these requirements does not automatically mean taxes are owed.
Special considerations have been established for those in areas affected by earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. Taxpayers in these regions with NIT endings of 01–02 have a filing deadline of October 27, while those ending in 03–04 and 05–06 must file by October 28 and 29, respectively. For NIT endings 07–08, the deadline is October 30, and those from 09 to 26 have deadlines extending from November 3 to November 13.
This revised schedule also applies to certain individuals required to register for the first time in Colombia’s Single Taxpayer Registry (RUT), provided they live in the specified municipalities. However, these adjusted deadlines do not apply to large taxpayers.