Colombia’s tax calendar for October 2026 outlines key 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), with those ending from 67 through 00 needing to file between October 1 and October 26, 2026. For taxpayers owing a balance, this timeframe also serves as the payment deadline.
Colombian residents must generally 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, approximately 69.719 million Colombian pesos, or gross assets exceeding 4,500 UVT, about 224.096 million pesos. Additionally, individuals must file if their credit card purchases, bank transactions, investments, or other purchases exceeded 1,400 UVT, or if they were responsible for collecting or paying VAT as of December 31, 2025. It’s important to note that meeting a filing requirement does not necessarily mean a tax payment is due.
Special considerations apply to taxpayers in earthquake-affected areas, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. These individuals have revised deadlines, with those having NIT endings of 01–02 required to file by October 27, 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. For NIT endings from 09 to 26, the deadlines extend from November 3 to November 13.
This special schedule also applies to individuals needing to register for the first time in Colombia’s Single Taxpayer Registry (RUT), provided they reside in the affected municipalities. However, these revised deadlines do not apply to large taxpayers.