🇨🇴 Moving to Colombia

• On: Worldwide income and occasional gains of residents
• Who: Residence by presence: more than 183 calendar days, continuous or not

Individuals, Colombian or foreign, who are tax residents are taxed on both Colombian-source and foreign-source income and gains and on assets held inside and outside Colombia; non-residents are taxed only on Colombian-source income. There is no new-resident exemption for foreign-source income.

Taxed on

Worldwide income and occasional gains of residents; Colombian-source income of non-residents (Estatuto Tributario art. 9).

Who it applies to

• Residence by presence: more than 183 calendar days, continuous or not, including entry and exit days, in any period of 365 consecutive days; when the stay spans more than one tax year, the person is resident from the second year or period (art. 10 no. 1).
• Colombian nationals are also resident if they meet any art. 10 no. 3 link (spouse or dependent minors resident, 50% or more of income Colombian-source, 50% or more of assets or administered goods in Colombia, failure to prove foreign residence when required, or residence in a listed tax haven).

Exclusions

• The art. 10 no. 3 links apply to nationals, not to foreign nationals.
• Nationals who meet no. 3 links are not resident if 50% or more of their annual income arises in, or 50% or more of their assets are located in, their country of domicile (paragraph added by Ley 1739 of 2014).

Days in the country

• More than 183 days in any period of 365 consecutive days · Presence in Colombia, continuous or not, including entry and exit days (art. 10 no. 1)

Tax residence

Tax residence is separate from visa status; treaty tie-breaker rules may apply.

Checked against official sources on 10 Oct 2026Change log

Full page →

• Who: Not resident under Estatuto Tributario art. 10

Individuals without Colombian tax residence pay a flat 35% on Colombian-source taxable income, with no progressive scale.

Taxed on

Colombian-source taxable income of non-resident individuals.

Who it applies to

• Not resident under Estatuto Tributario art. 10 (not present more than 183 days in a 365-day period and no other residence connection).

Exclusions

• Foreign-source income of non-residents is outside the Colombian base.

Days in the country

• More than 183 days in any 365 consecutive calendar days, entry and exit days included · Foreigners become Colombian tax residents by presence over 183 days; where the period spans two tax years, residence starts in the second year.

Tax residence

Becomes worldwide taxation once the 183-day presence test is met.

Visas

Visa type does not change the rate.

Other taxes

Withholding at 20% on payments such as fees, services, royalties and software exploitation to non-residents (art. 408) may apply to Colombian payers.

Checked against official sources on 10 Oct 2026Change log

Full page →