In October 2026, Colombia’s tax calendar will feature critical deadlines for individuals filing their 2025 income tax returns. These deadlines are determined by the final two digits of a taxpayer’s Tax Identification Number (NIT). For those with NIT numbers ending between 67 and 00, the filing window runs from October 1 to October 26, 2026. This deadline also serves as the payment cutoff for taxpayers with outstanding balances.
Colombian residents are generally required to file an income tax return for the 2025 tax year if they meet specific financial thresholds. These include gross income of at least 1,400 UVT—approximately 69.719 million Colombian pesos—or gross assets over 4,500 UVT, equating to about 224.096 million pesos. Filing may also be necessary if a person’s credit card purchases, bank transactions, or investments surpass 1,400 UVT, or if they were responsible for collecting or paying VAT as of December 31, 2025. Notably, meeting these criteria does not automatically imply a tax payment obligation.
Special provisions have been made for taxpayers in earthquake-affected areas, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. These individuals have been granted revised deadlines: those with NIT endings of 01–02 must file by October 27, 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. Further extensions are available for those with NIT endings from 09 to 26, with deadlines extending from November 3 to November 13.
The revised schedule also applies to certain individuals needing to register 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.
These deadlines and requirements underscore the importance of timely compliance with Colombia’s tax regulations, particularly for those in areas impacted by natural disasters. Taxpayers are encouraged to review their financial activities and ensure they meet the necessary filing criteria to avoid penalties.