Tax & Compliance
Tax Residency in Colombia: 183-Day Rule and Global Income Impact
A clear explanation of when an expat becomes a Colombian tax resident and how worldwide assets and income are assessed by DIAN.
- Author
- Legal Research Desk
- Published
- Reading time
- 3 min read
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When Do You Become a Tax Resident in Colombia?
Under Article 10 of the Colombian Tax Statute (Estatuto Tributario), an individual becomes a tax resident in Colombia if they stay in the country—continuously or discontinuously—for more than 183 calendar days within any 365-consecutive-day period.
Consequences of Tax Residency
- Worldwide Income Reporting: Tax residents must declare income earned both inside and outside Colombia to DIAN.
- Asset Declarations: Obligation to file the annual report of foreign assets (Declaración de Activos en el Exterior) if your assets surpass the minimum UVT threshold.
- Tax Treaties: Colombia has double taxation avoidance treaties (CDI) with countries such as Spain, Canada, the UK, Switzerland, France, and others, helping prevent double assessment.
