Colombian taxpayers should be aware of the critical deadlines in October 2026 for filing their 2025 income tax returns, which depend on the last two digits of their Tax Identification Number (NIT). Individuals whose NIT numbers end between 67 and 00 must submit their returns between October 1 and October 26, 2026. This filing deadline also doubles as the payment deadline for those with a tax balance due.
Residents are obligated to file an income tax return for the 2025 tax year if they meet certain 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, equating to about 224.096 million pesos. Additional filing requirements include credit card purchases, bank transactions, investments, or other expenditures exceeding 1,400 UVT, or if the individual was responsible for collecting or paying VAT by the end of 2025. It’s important to note that fulfilling a filing requirement doesn’t automatically result in a tax payment obligation.
Special considerations have been made for taxpayers in earthquake-affected regions, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. For these individuals, the deadlines have been extended: 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. Taxpayers from these areas with NIT endings between 09 and 26 have deadlines ranging from November 3 to November 13.
The revised deadlines also apply to some individuals who need to register for the first time in Colombia’s Single Taxpayer Registry (RUT) if they reside in municipalities covered by the emergency measures. However, these extensions do not apply to large taxpayers.