Colombian taxpayers should be aware of key deadlines for filing their 2025 income tax returns, scheduled for October 2026. The deadlines are determined by the final two digits of each taxpayer’s Tax Identification Number (NIT). Those with NIT numbers ending between 67 and 00 must submit their returns between October 1 and October 26, 2026. This deadline also applies to any payments due for these taxpayers.
Individuals living in Colombia are generally required to file an income tax return if they meet certain financial thresholds. For the 2025 tax year, this includes having a gross income of at least 1,400 UVT, which is approximately 69.719 million Colombian pesos, or possessing gross assets exceeding 4,500 UVT, around 224.096 million pesos. Filing is also mandatory for those whose credit card purchases, bank transactions, or investments exceed 1,400 UVT, or if they were responsible for collecting or paying VAT as of December 31, 2025. However, meeting these criteria does not necessarily mean the taxpayer owes income tax.
Special considerations have been made for taxpayers in regions affected by earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. These individuals have adjusted deadlines: 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. For those with NIT endings from 09 to 26, deadlines extend from November 3 to November 13.
These revised deadlines also apply to certain individuals who need to register for the first time in Colombia’s Single Taxpayer Registry (RUT) and reside in the municipalities affected by the measure. It’s important to note that these adjustments do not apply to large taxpayers, who must adhere to the standard filing schedule.