In October 2026, Colombian taxpayers face important deadlines for filing their 2025 income tax returns, with schedules determined by the final digits of their Tax Identification Number (NIT). Taxpayers whose NIT ends between 67 and 00 must submit their returns from October 1 to October 26, 2026. This period is crucial not only for filing but also for making any payments due.
The criteria for filing an income tax return include having a gross income of at least 1,400 UVT, which equates to approximately 69.719 million Colombian pesos, or holding gross assets exceeding 4,500 UVT, around 224.096 million pesos. Additional filing requirements apply if an individual’s credit card purchases, bank transactions, or investments surpass 1,400 UVT, or if they were responsible for VAT transactions as of December 31, 2025. Importantly, meeting these criteria does not automatically imply that taxes are owed.
For residents in earthquake-affected regions like Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca, special filing deadlines have been introduced. Those with NIT endings from 01 to 02 have until October 27, while the deadlines for others range from October 28 to November 13, depending on the NIT sequence. This adjusted schedule also accommodates some individuals who must register for the first time with Colombia’s Single Taxpayer Registry (RUT), provided they reside in municipalities covered by this measure. These changes, however, do not apply to large taxpayers.
Understanding these deadlines is essential for Colombian taxpayers to ensure compliance and avoid penalties. The staggered schedule aims to facilitate the filing process, especially for those in regions impacted by natural disasters, providing them with additional time to organize their financial affairs amid recovery efforts.