--- title: "Colombia tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/colombia/tax/ lang: en updated: 2026-10-10 --- # Colombia tax Tax residence: More than 183 days in any period of 365 consecutive days. No special regime for new residents in our records. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - 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 is separate from visa status; treaty tie-breaker rules may apply. - Becomes worldwide taxation once the 183-day presence test is met. ## Standard rules and foreign-source income Standard rules ### Colombia personal income tax (ordinary context): residents taxed on worldwide income Worldwide income **Details** - 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. (sources 1, 2) #### 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 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Colombian tax for non-residents 35% tax **Details** - 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. (source 3) #### 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 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and 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. ## Questions people ask ### When do you become a tax resident in Colombia? More than 183 days in any period of 365 consecutive days (Presence in Colombia, continuous or not, including entry and exit days (art). Tax residence is separate from visa status; treaty tie-breaker rules may apply. ### How are Digital nomad visa V holders taxed in Colombia? No special regime in our records is tied to the Digital nomad visa V. The standard rules apply: 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. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (3)** ## Official sources 1. [Estatuto Tributario arts. 9 and 10 (consolidated text on the Senate legislation base, last update 30 September 2026 per the site header)](https://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario.html) · Secretaría del Senado de la República de Colombia · checked 2026-10-10 2. [Renta - concepto de residencia](https://www.dian.gov.co/impuestos/personas/paginas/rentaresidentes.aspx) · Dirección de Impuestos y Aduanas Nacionales (DIAN) · checked 2026-10-10 3. [Estatuto Tributario (arts. 9, 10, 241, 247, 408)](https://normograma.dian.gov.co/dian/compilacion/docs/estatuto_tributario.htm) · DIAN · checked 2026-10-10