Colombian taxpayers should take note of the critical deadlines for filing their 2025 income tax returns, as outlined in the October 2026 schedule. The filing dates are determined by the final two digits of a taxpayer’s Tax Identification Number (NIT), affecting those whose numbers end between 67 and 00. These individuals must submit their returns between October 1 and October 26, 2026, and the deadline also serves as the payment date for any taxes owed.
Residents of Colombia are generally required to file if they meet specific income or asset thresholds during the 2025 tax year. This includes having a gross income of 1,400 UVT or more, roughly 69.719 million Colombian pesos, or possessing gross assets exceeding 4,500 UVT, approximately 224.096 million pesos. Filing is also mandatory if credit card purchases, bank transactions, investments, or other purchases surpass 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 a filing requirement does not automatically imply a tax liability.
Special considerations have been made for those in earthquake-affected areas, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. In these regions, revised deadlines apply, with NIT numbers ending in 01–02 due by October 27, 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. For those with NIT endings from 09 to 26, the deadlines extend from November 3 to November 13.
The adjusted timetable also pertains to individuals registering for the first time in the Single Taxpayer Registry (RUT) if residing in the specified municipalities. However, these revised deadlines do not apply to large taxpayers.
Colombian taxpayers should ensure compliance with these deadlines to avoid penalties and ensure accurate filing, particularly those in regions affected by natural disasters who have been granted additional time.