Colombia’s tax calendar for October 2026 outlines crucial deadlines for individuals required to file their 2025 income tax returns, with dates determined by the final two digits of a taxpayer’s Tax Identification Number (NIT). Those whose NIT numbers end between 67 and 00 must submit their returns between October 1 and October 26, 2026. For taxpayers with a balance due, this filing deadline also serves as the deadline for payment.
Colombian residents generally need to file an income tax return for the 2025 tax year if certain financial thresholds were met. These include gross income of 1,400 UVT or more, which is approximately 69.719 million Colombian pesos, or gross assets exceeding 4,500 UVT, equivalent to about 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 they were responsible for collecting or paying VAT as of December 31, 2025. It’s important to note that meeting these criteria does not necessarily mean that the taxpayer will owe income tax.
Special provisions have been made for taxpayers in earthquake-affected areas within the Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca regions. These individuals have been granted extended deadlines. For instance, those with NIT endings of 01–02 must file by October 27, those ending in 03–04 by October 28, 05–06 by October 29, and 07–08 by October 30. Taxpayers in these regions with NIT endings from 09 to 26 will have deadlines ranging from November 3 to November 13.
This adjusted schedule also pertains to certain individuals who need to register for the first time in Colombia’s Single Taxpayer Registry (RUT), provided they reside in the municipalities covered by the measure. However, these revised deadlines do not apply to large taxpayers.