Colombian taxpayers need to be aware of key deadlines for filing their 2025 income tax returns in October 2026. The schedule depends on the final two digits of a taxpayer’s Tax Identification Number (NIT), with those whose NIT ends between 67 and 00 required to submit their returns from October 1 to October 26. For taxpayers with an outstanding balance, this filing deadline is also the due date for payment.
Colombian residents who need to file are generally those who met specific thresholds in 2025. This includes individuals with a gross income of 1,400 UVT (around 69.719 million Colombian pesos) or more, or those with gross assets exceeding 4,500 UVT (approximately 224.096 million pesos). Additional filing requirements apply if credit card purchases, bank transactions, investments, or other expenditures exceeded 1,400 UVT, or if the individual was responsible for VAT collection or payment as of December 31, 2025. It is important to note that meeting these thresholds does not necessarily result in a tax payment being due.
Special filing extensions have been granted for taxpayers in regions affected by earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. For these individuals, deadlines range from October 27 to October 30, based on their NIT endings from 01 to 08. Those with NITs ending between 09 and 26 will have deadlines extended to between November 3 and November 13. These revised schedules also apply to certain individuals registering for the first time in Colombia’s Single Taxpayer Registry (RUT) in the affected areas, though they exclude large taxpayers.