Colombia is gearing up for its 2025 income tax filing season with crucial deadlines set for October 2026. Taxpayers must pay close attention to these deadlines, which are determined by the final two digits of their Tax Identification Number (NIT). For individuals with NIT numbers ending between 67 and 00, the filing and payment of income tax returns are due from October 1 to October 26, 2026.
Residency in Colombia and meeting specific financial thresholds for the 2025 tax year are primary factors in determining the requirement to file an income tax return. Individuals who earned a gross income equivalent to 1,400 UVT (approximately 69.719 million Colombian pesos) or held gross assets exceeding 4,500 UVT (around 224.096 million pesos) must file. Additionally, filing is mandatory for those whose credit card purchases, bank transactions, or other financial activities surpassed 1,400 UVT, or if they had responsibilities related to VAT collection or payment as of December 31, 2025. However, meeting these criteria does not automatically result in a tax liability.
In response to recent earthquakes, Colombia has established special filing deadlines for taxpayers residing in affected areas such as Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. The adjusted deadlines extend from October 27 to October 30 for individuals with NIT endings from 01 to 08. Those with NIT endings from 09 to 26 have deadlines ranging from November 3 to November 13. This revised schedule also applies to individuals who need to register for the first time in Colombia’s Single Taxpayer Registry (RUT) if they reside in the impacted municipalities, with the exception of large taxpayers who are not covered by these adjustments.
The Colombian government’s response to natural disasters highlights its commitment to accommodating taxpayers affected by such events, ensuring they have sufficient time to complete their tax obligations. These measures reflect an understanding of the challenges faced by citizens in disaster-stricken regions and offer a more flexible timeline for compliance.