Colombian taxpayers should be aware of the upcoming deadlines for filing their 2025 income tax returns in October 2026. The schedule, based on the last two digits of a taxpayer’s Tax Identification Number (NIT), requires individuals with NIT endings from 67 to 00 to complete their filings between October 1 and October 26, 2026. For those who owe taxes, this date also serves as the payment deadline.
Eligibility to file in Colombia for the 2025 tax year depends on specific financial thresholds. Residents who earned a gross income of at least 1,400 UVT, approximately 69.719 million Colombian pesos, or who held gross assets over 4,500 UVT, equivalent to about 224.096 million pesos, are required to file. Additional filing criteria include exceeding 1,400 UVT in credit card purchases, bank transactions, or investments, or being responsible for VAT collection or payment as of December 31, 2025.
In light of recent events, special deadlines have been established for taxpayers in areas affected by earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. For these regions, individuals 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. Those with NIT endings from 09 to 26 will have deadlines between November 3 and November 13.
The revised filing schedule also applies to certain individuals who are registering for the first time in Colombia’s Single Taxpayer Registry (RUT) within the affected municipalities. However, these special deadlines do not extend to large taxpayers, who must adhere to the standard calendar.
While meeting the filing criteria does not automatically result in a tax liability, taxpayers are advised to review their financial standings and ensure compliance with the outlined deadlines to avoid potential penalties.