In Colombia, the tax calendar for October 2026 marks critical deadlines for individuals required to file their 2025 income tax returns. The deadlines are determined by the final two digits of a taxpayer’s Tax Identification Number (NIT). Those with NIT numbers ending between 67 and 00 must file their returns from October 1 through October 26, 2026. For taxpayers with an outstanding balance, this also serves as the payment deadline.
Colombian residents generally need to file an income tax return for the 2025 tax year if they meet certain thresholds. These include having a gross income of 1,400 UVT or more, which is roughly 69.719 million Colombian pesos, or possessing gross assets exceeding 4,500 UVT, equivalent to approximately 224.096 million pesos. Additionally, filing may be required if an individual’s credit card purchases, bank transactions, investments, or other purchases surpassed 1,400 UVT, or if the individual was responsible for VAT collection or payment as of December 31, 2025. Notably, meeting a filing requirement does not automatically imply a tax payment obligation.
Special provisions have been introduced for taxpayers in earthquake-affected regions such as Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. These areas have a revised filing schedule, with NIT endings 01–02 required to file by October 27, 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. Taxpayers with NIT endings from 09 to 26 will have deadlines between November 3 and November 13.
This special schedule also applies to certain individuals registering for the first time in Colombia’s Single Taxpayer Registry (RUT) if they reside in the affected municipalities. It is important to note that these revised deadlines do not apply to large taxpayers.