November 11, 2026
Taxes for foreigners in Colombia do not depend on your passport or your visa. They depend on a single question: are you a Colombian tax resident? If you are, Colombia taxes your worldwide income and may require you to report the assets you hold abroad. If you are not, Colombia only taxes the income you earn from Colombian sources, generally at a flat 35%.
This guide explains the 183-day rule, when you must file with the DIAN (Colombia's tax and customs authority), which rates apply and which 2026 changes many English-language guides still get wrong.
Yes, but how much depends on tax residency, not nationality. A foreign tax resident pays Colombian income tax on worldwide income at progressive rates of up to 39%. A non-resident pays only on Colombian-source income, generally at a flat 35%. Holding a visa, a cédula de extranjería or a Colombian bank account does not, by itself, make you a taxpayer.
Article 9 of the Colombian Tax Code (Estatuto Tributario, or "ET") draws the line. Tax residents are taxed on income and occasional gains from Colombian and foreign sources, and on assets held in Colombia and abroad. Non-residents, whether Colombian or foreign nationals, are taxed only on Colombian-source income and occasional gains, and on assets they hold in Colombia.
Colombian-source income is income produced by assets located in Colombia or by services rendered within Colombian territory (Article 24 ET). Typical examples are rent from an apartment in Medellín, dividends from a Colombian company and the profit on selling Colombian real estate. Note the services element: work you physically perform in Colombia can be Colombian-source even when your employer and bank account are abroad.
A foreigner becomes a Colombian tax resident by staying in Colombia for more than 183 calendar days, continuous or not, within any period of 365 consecutive days. Entry and exit days count. If those days span two calendar years, you are treated as a resident from the second year. In practice, day 184 is the trigger.
This is the rule in Article 10, numeral 1, of the Tax Code, as amended by Law 1607 of 2012, and for foreigners it is the test that matters. It is a rolling window: a stay from September to April can make you a resident even if you never spend 184 days in Colombia within one calendar year.
The consequences reach the whole taxable year (January 1 to December 31). Under DIAN doctrine (Oficio 7234 of 2015), a foreigner who becomes resident must report the worldwide income of that entire year, not only what was received after day 184.
Take a frequent case. Anna, a German consultant, arrives in Colombia on September 1, 2025, flies home on December 10 and returns on December 30, and leaves for good on April 1, 2026. Her travel days (December 10 and 30) count as days in Colombia.
| Period | Days counted in Colombia | Running total |
|---|---|---|
| Sep 1 – Dec 10, 2025 | 101 | 101 |
| Dec 11 – Dec 29, 2025 (abroad) | 0 | 101 |
| Dec 30 – Dec 31, 2025 | 2 | 103 |
| Jan 1 – Mar 22, 2026 | 81 | 184 (residency threshold crossed) |
| Mar 23 – Apr 1, 2026 | 10 | 194 |
Anna crosses the threshold on March 22, 2026. Because her presence spans two taxable years, she is a non-resident for 2025 and a Colombian tax resident for 2026, even though she left in April. Her 2026 return, filed between August and October 2027, would have to include her worldwide income for 2026. Because her consulting work was performed in Colombia, Colombia treats it as Colombian-source income and grants no credit for German tax on it; with no Colombia–Germany treaty, any relief would have to come from the German side.
Your best evidence is the certificate of migratory movements (certificado de movimientos migratorios) issued by Migración Colombia, which lists every recorded entry and exit.
A visa governs your right to stay in Colombia. Tax residency is a separate test, so the same visa can coincide with either tax status.
| Visa (Resolution 5477 of 2022) | Typical foreign holder | Tax effect |
|---|---|---|
| V – Visitor (includes the digital nomad visa) | Remote workers, business travelers | Resident only if the stay exceeds 183 days in a 365-day window |
| M – Migrant | Pensioners, spouses of Colombians, investors | Same day-count test; the visa itself creates no tax obligation |
| R – Resident | Long-term residents | A resident visa holder living abroad most of the year can be a tax non-resident |
If you are planning a long stay on a Digital Nomad Visa in Colombia or a retirement visa, plan your tax position at the same time as your visa application.
Many guides list other tests, such as having a spouse or minor children resident in Colombia or receiving 50% or more of your income from Colombian sources. Those tests, in Article 10, numeral 3, apply only to Colombian nationals. A foreigner married to a Colombian does not become a tax resident because of the marriage; the day count still decides. That changes if you acquire Colombian nationality.
Residents are taxed on worldwide income, can credit foreign taxes paid on foreign-source income and must report foreign assets above 2,000 UVT. Non-residents are taxed only on Colombian-source income, mostly at flat rates, and pay wealth tax only on assets located in Colombia. The UVT (Unidad de Valor Tributario) is the indexed unit Colombia uses for tax thresholds: COP 52,374 in 2026.
| Item | Tax resident | Non-resident |
|---|---|---|
| Taxable income | Worldwide income and occasional gains | Colombian-source income and occasional gains only |
| Income tax rate | Progressive, 0% to 39% (Art. 241 ET) | Flat 35% (Art. 247 ET) |
| Dividends from Colombian companies | Taxed in the dividend schedule at the Art. 241 rates, with a tax credit (Art. 254-1 ET) | 20% (Art. 245 ET) |
| Occasional gains (e.g. property held 2+ years) | 15% (Art. 314 ET) | 15% (Art. 316 ET) |
| Wealth tax | Net worth in Colombia and abroad, if 72,000 UVT or more | Only net worth held in Colombia, if 72,000 UVT or more |
| Foreign assets return | Required if foreign assets exceed 2,000 UVT (Art. 607 ET) | Not required |
| Credit for foreign taxes | Yes, but only on foreign-source income (Art. 254 ET) | Not applicable |
Tax residents pay progressive rates under Article 241 of the Tax Code: 0% up to 1,090 UVT of taxable income, then 19%, 28%, 33%, 35% and 37%, reaching 39% above 31,000 UVT. Non-residents pay a flat 35% on Colombian-source taxable income (Article 247), 20% on dividends (Article 245) and 15% on occasional gains.
Residents apply the Article 241 table to their taxable income after exempt income and deductions. In 2026 pesos the brackets are:
| Taxable income (UVT) | 2026 equivalent (COP) | Marginal rate |
|---|---|---|
| 0 – 1,090 | Up to 57,087,660 | 0% |
| >1,090 – 1,700 | Up to 89,035,800 | 19% |
| >1,700 – 4,100 | Up to 214,733,400 | 28% + 116 UVT |
| >4,100 – 8,670 | Up to 454,082,580 | 33% + 788 UVT |
| >8,670 – 18,970 | Up to 993,534,780 | 35% + 2,296 UVT |
| >18,970 – 31,000 | Up to 1,623,594,000 | 37% + 5,901 UVT |
| >31,000 | Above 1,623,594,000 | 39% + 10,352 UVT |
Income is grouped into schedules (cédulas) for work, capital, non-labor income, pensions and dividends, and 25% of work income is exempt, capped at 790 UVT per year (COP 41,375,460 in 2026) under Article 206, numeral 10.
Non-residents do not use the progressive table. Their Colombian-source taxable income is taxed at 35% (Article 247), dividends from Colombian companies at 20% under Article 245 as amended by Law 2277 of 2022, and occasional gains at 15% (Article 316). In many cases the Colombian payer withholds the tax at source, and when all of a non-resident's income was subject to that withholding, there is no obligation to file a return (Article 592, numeral 2).
A resident foreigner must file if, for the taxable year, gross assets exceeded 4,500 UVT, or gross income, credit card spending, total purchases or bank deposits reached 1,400 UVT. For 2026 that is COP 235,683,000 in assets or COP 73,323,600 in the other items. A non-resident must file unless all Colombian income was fully withheld.
The thresholds come from Articles 592, 593 and 594-3 of the Tax Code, and meeting any one is enough. Filing is not the same as paying: many foreigners owe little or nothing because of withholding, the 0% bracket or the foreign tax credit, but the return must still be filed on time. The deposits criterion catches many expats by surprise: transfers from home into a Colombian account count toward the 1,400 UVT limit, so living on savings sent from abroad can make you a filer.
To file, you need a RUT (Registro Único Tributario), the DIAN's taxpayer registry, which you can obtain with your passport or cédula de extranjería, and an electronic signature to submit the return online. Tax residents use Form 210; non-resident individuals use Form 110. Filing on the wrong form does not make the return void, and it can be corrected (DIAN Concepto 13294 of 2025).
Under the permanent tax calendar set by Decree 2229 of 2023, individuals file and pay between the seventh business day of August and the seventeenth business day of October, depending on the last two digits of their NIT (tax ID number). Individuals residing abroad follow the same dates. The return for taxable year 2025 was due in August–October 2026; the return for taxable year 2026 will be due in August–October 2027.
It depends on your day count and where your income comes from. A digital nomad who stays more than 183 days becomes a resident taxed on worldwide income. A foreign pensioner who is resident in Colombia can treat pension income as exempt up to 1,000 UVT per month. A non-resident landlord is taxed only on Colombian rent and gains.
A developer employed by a US company who spends eight months in Medellín becomes a Colombian tax resident. Because she does the work while physically in Colombia, her salary is Colombian-source income under Article 24, a reading the Council of State has applied to work performed in Colombian territory regardless of where the employer is. That matters for double taxation: the DIAN limits the Article 254 credit to foreign-source income (Oficio 901335 of 2022), so Colombia will not credit US tax withheld on that salary, and relief has to come from the US side. If she stays below the threshold she is a non-resident, but the salary is still Colombian-source; since a foreign employer does not withhold Colombian tax, the DIAN considers that a non-resident in that position must file (Oficio 908613 of 2021).
Since Law 2277 of 2022, Article 206, paragraph 3, extends the pension exemption to pensions obtained abroad, and the DIAN has confirmed that the 1,000 UVT cap applies per month (Concepto 837 of 2024). For a tax resident, the portion of the monthly pension up to 1,000 UVT (COP 52,374,000 in 2026) is exempt, so most foreign pensions, including US Social Security benefits, can qualify as exempt income in Colombia. Exempt does not mean invisible: the pension still counts toward the 1,400 UVT gross income threshold, so most resident retirees must file even if they owe little or nothing.
US citizens remain subject to IRS filing on worldwide income, so they usually need a US preparer for the federal return and a Colombian adviser for the DIAN return.
If you rent out an apartment in Colombia, that rent is Colombian-source income whether you live in Bogotá or Boston. Residents add it to their schedule income; non-residents are taxed at 35% on the net Colombian income and must file unless all of it was subject to withholding. When you sell a property you have owned for two years or more, the profit is an occasional gain taxed at 15% (Articles 300, 314 and 316). If you held it for less than two years, the profit is ordinary income taxed at the regular rates. The seller is also subject to a withholding collected at the notary when the deed is signed (Article 398).
Residents selling their home may exempt the first 5,000 UVT of the profit under Article 311-1, but only if they meet strict conditions: all the proceeds must be deposited in an AFC account (a Colombian savings account for home purchases) and used to buy another home or pay the mortgage on the one sold. A seller who is leaving Colombia rarely meets those conditions, so non-residents should not count on the exemption. For the legal side of buying and closing a deal, see how a foreigner can buy property in Colombia.
Not sure which side of the 183-day line you are on? If you split the year between Colombia and another country, or receive income from more than one country, your filing position should be settled before the deadline, not after a DIAN letter arrives. Affirma Law's tax law team reviews your day count, income sources and treaty position in English. Book a consultation or write to us on WhatsApp.
Colombia has bilateral double taxation treaties in force with Canada, Chile, the Czech Republic, France, India, Italy, Japan, Mexico, Portugal, South Korea, Spain, Switzerland and the United Kingdom, plus Andean Community Decision 578 with Bolivia, Ecuador and Peru. There is no income tax treaty with the United States.
A treaty does not mean zero tax. It allocates taxing rights, reduces withholding on items such as dividends and interest, and includes tie-breaker rules for people resident in both countries, based on permanent home, center of vital interests and habitual abode.
Without a treaty, as with the United States, relief comes from domestic law. A Colombian resident can credit foreign income tax paid on foreign-source income, such as rent from a house in Texas, under Article 254, but not tax paid abroad on work performed in Colombia. US citizens rely on the foreign tax credit or the foreign earned income exclusion on their US return.
Beyond income tax, foreigners may face the wealth tax on net worth of 72,000 UVT or more, the foreign assets return for residents with assets abroad above 2,000 UVT, the 4-per-1,000 financial transactions tax on bank withdrawals and municipal property tax on any real estate they own.
The wealth tax created by Law 2277 of 2022 applies to individuals whose net worth on January 1 is 72,000 UVT or more (COP 3,770,928,000 in 2026), under Articles 292-3 and 294-3 of the Tax Code. Residents count assets in Colombia and abroad and may exclude the first 12,000 UVT of the value of their home (Article 295-3). Non-residents are taxed only on the net worth they hold in Colombia, and in Concepto 804 of 2026 the DIAN accepted that they may subtract debts with foreign banks used to acquire those Colombian assets.
Several online guides still say the threshold for 2026 is 40,000 UVT. That figure came from Decree 1474 of 2025, issued under an economic emergency. The Constitutional Court suspended it on January 29, 2026 (Auto A-084 of 2026) and declared it unconstitutional in Judgment C-079 of 2026. The text of Decree 1474 published by the Senate records both decisions. For individuals, the 72,000 UVT threshold of Law 2277 governs.
Tax residents whose foreign assets exceed 2,000 UVT on January 1 (COP 104,748,000 in 2026) must file an annual foreign assets return under Article 607, on the same dates as their income tax return. It is an informative return: it does not create additional tax, but missing it triggers penalties. Non-residents are not required to file it.
Withdrawals and transfers from Colombian bank accounts are subject to the GMF (gravamen a los movimientos financieros) of 4 pesos per 1,000, under Articles 871 and 872. One savings account can be marked as exempt up to a monthly limit, which is worth doing if you move money regularly. Property owners also pay the municipal property tax (impuesto predial) every year, at rates set by each city.
The Economic Rescue Bill (Bill 477 of 2026 in the House, 328 of 2026 in the Senate), filed on October 29, 2026, would add a 9% bracket from 720 UVT and apply 39% from 8,670 UVT for residents, and would reshape the wealth tax for 2027–2030. As of this update it is a bill, not law.
The Government sent an urgency message on November 3, 2026, allowing joint debate in the economic committees, and first debate is expected in late November or early December. As filed, the 0% band would shrink from 1,090 to 720 UVT, a 9% band would apply between 720 and 1,090 UVT, and the 39% rate would start at 8,670 UVT instead of 31,000 UVT. The wealth tax would apply only from 2027 to 2030 and only to net worth of 95,500 UVT or more (about COP 5.0 billion at 2026 values), at 0.5% up to 145,500 UVT and 1% above, with non-residents still taxed only on assets in Colombia.
Non-residents and foreign investors should watch the final text for changes to dividends and withholding. We will update this guide when Congress votes; until then, plan with the rules in force.
Filing late triggers a penalty of 5% of the tax due for each month or fraction of delay, capped at 100% (Article 641), and never less than 10 UVT, COP 523,740 in 2026 (Article 639). If the DIAN issues a summons first, the rate doubles (Article 642), and failing to file altogether carries heavier penalties (Article 643).
If no tax is due, the penalty is calculated on gross income, and late payments accrue interest. If you ignore a summons to file (emplazamiento), the DIAN can assess the tax itself and collect against your Colombian bank accounts and property. Voluntary correction qualifies for reduced penalties (Article 640), so act as soon as you notice a missing return.
Leaving Colombia does not close the matter: debts remain attached to your NIT and can surface when you sell property years later.
In our practice with foreign clients, the same errors appear again and again:
Digital nomads pay Colombian income tax on worldwide income if they stay more than 183 days in any 365-day period, because that makes them tax residents. Below that threshold they are non-residents taxed only on Colombian-source income. The digital nomad visa itself creates no tax obligation and grants no tax exemption.
For tax residents, pensions obtained abroad receive the same exemption as Colombian pensions under Article 206 of the Tax Code: the portion up to 1,000 UVT per month (COP 52,374,000 in 2026) is exempt. Only the excess is taxed. Resident pensioners may still have to file a return because the pension counts toward the income threshold.
No. Opening an account does not create a tax obligation. However, if your total deposits during the year exceed 1,400 UVT (COP 73,323,600 for 2026) and you are a tax resident, you must file a return even if you owe no tax. Withdrawals from the account are also subject to the 4-per-1,000 financial transactions tax.
Yes, on the profit. If you owned the apartment for two years or more, the gain is an occasional gain taxed at 15% for residents and non-residents alike. If you owned it for less than two years, the profit is ordinary income. A withholding is also collected at the notary when the sale deed is signed.
Yes. Returns are filed electronically through the DIAN's online services, so you can file from any country once you have an active RUT and an electronic signature. Individuals residing abroad follow the same August to October deadlines as everyone else, based on the last two digits of their tax ID number.
You need a RUT if you must file a tax return, if you will receive income that requires it, or if you open certain business or investment structures in Colombia. Foreigners can register with a passport or a cédula de extranjería. Keep your contact details updated, because the DIAN sends notices to the address and email in your RUT.
Most tax problems we see among foreigners come from a stay that ran a few weeks longer than planned or a guide written for another country, not from bad faith. Caught early, they are easy to prevent or correct.
Affirma Law's tax attorneys advise foreign individuals in English on tax residency, filing obligations, treaty relief, the wealth tax and DIAN procedures. If you are planning a long stay, already crossed 183 days or received a DIAN letter, book a consultation with our tax team or write to us on WhatsApp at . If you hold investments or a company here, also read our guides on investing in Colombia and how foreign companies pay taxes in Colombia.
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Reviewed by the Tax Law team at Affirma Law.
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