Colombia’s tax calendar for October 2026 outlines critical deadlines for individuals required to file their 2025 income tax returns, with the schedule determined by the last two digits of a taxpayer’s Tax Identification Number (NIT). This affects individuals with NIT numbers ending from 67 through 00, who must submit their returns between October 1 and October 26, 2026. The same deadlines apply for tax payments if a balance is due.

For the 2025 tax year, Colombian residents are generally obligated to file an income tax return if they meet specific thresholds. These include having a gross income of at least 1,400 UVT, approximately 69.719 million Colombian pesos, or possessing gross assets exceeding 4,500 UVT, about 224.096 million pesos. Additionally, filing is necessary for those whose credit card purchases, bank transactions, investments, or other purchases surpassed 1,400 UVT, or if they were responsible for collecting or paying VAT by December 31, 2025. However, meeting these criteria does not necessarily imply that income tax will be owed.

Special filing deadlines have been established for taxpayers in regions affected by earthquakes, including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. For these areas, individuals with 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. Taxpayers with NIT endings from 09 to 26 will have their deadlines extended to November 3 through November 13.

This adjusted timeline also applies to certain individuals who need to register for the first time in Colombia’s Single Taxpayer Registry (RUT) and reside in municipalities covered by these measures. It is important to note that these revised deadlines do not apply to large taxpayers.