CO / Taxes
Taxes and tax residence: Colombia
DIAN treats as tax resident anyone who stays in Colombia, continuously or not, for more than 183 calendar days, including entry and exit days, in any 365-day period. If that stay spans two years, residence applies from the second year. Nationals have additional criteria based on family, income and assets.
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General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
183 days in any 365-day period
DIAN treats as tax resident anyone who stays in Colombia, continuously or not, for more than 183 calendar days, including entry and exit days, in any 365-day period. If that stay spans two years, residence applies from the second year. Nationals have additional criteria based on family, income and assets.
Resident: Colombian and foreign income
Under the Tax Statute, tax residents are taxed on Colombian and foreign income and occasional gains, and on assets inside and outside the country; non-residents only on Colombian-source income. With a long stay, foreign income may be caught: review the treaty with your country and the return that applies.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Treaty with your country, return form (resident or non-resident) and the year you become resident.
- Treatment of foreign employment income and applicable withholdings.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- DIAN · ¿Es residente en Colombia para efectos tributarios?
Regla de 183 días y otros criterios · Sources consulted: 4 October 2026
- DIAN · Estatuto Tributario (normograma)
Artículos 9 y 10: residentes y no residentes · Sources consulted: 4 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.