Colombian taxpayers should be aware of crucial deadlines in October 2026 for filing their 2025 income tax returns. The deadlines are determined by the final two digits of an individual’s Tax Identification Number (NIT). Those with NITs ending between 67 and 00 must file their returns and make payments, if necessary, between October 1 and October 26, 2026.
Filing is generally required for residents who, during the 2025 tax year, had a gross income of at least 1,400 UVT, approximately 69.719 million Colombian pesos, or gross assets of more than 4,500 UVT, roughly 224.096 million pesos. Additional criteria for filing include having credit card purchases, bank transactions, or investments exceeding 1,400 UVT, or being responsible for collecting or paying VAT as of December 31, 2025. It’s important to note that meeting the filing requirement does not automatically translate to a tax payment obligation.
Special considerations have been made for taxpayers in areas affected by recent earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. These individuals have extended deadlines based on their NIT endings: 01–02 by October 27, 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. For those with NIT endings from 09 to 26, the new deadlines range from November 3 to November 13.
The extensions also apply to individuals who need to register for the first time in Colombia’s Single Taxpayer Registry (RUT) and reside in the municipalities covered by these measures. However, these revised deadlines do not apply to large taxpayers, who must adhere to the standard schedule.