Colombia taxes based on residency, not visa status or nationality, which surprises expats who assume a Migrant visa alone determines their tax situation. Understanding the actual rule matters more than any specific rate.
The residency test #
You become a Colombian tax resident once you spend more than 183 days in Colombia within any rolling 365-day period, not necessarily a calendar year. Arrival and departure days both count, and the days don’t need to be consecutive. If the threshold is crossed partway through a stay that spans two calendar years, residency applies starting in the second year.
What residency actually changes #
Tax residents are taxed on worldwide income, at progressive rates from 0% to 39%, using DIAN’s UVT (Unidad de Valor Tributario) unit, which is adjusted every year. The first roughly 1,090 UVT of income (about USD 14,000 to 15,700 depending on the current exchange rate) falls in the 0% bracket; the top 39% rate applies only above roughly 31,000 UVT (over USD 400,000). Most expats fall well within the middle brackets, not the headline top rate.
Non-residents are taxed only on Colombian-source income, at a flat 35% withholding rate, with no access to the progressive brackets or most deductions available to residents.
Why this matters for digital nomads specifically #
A remote worker earning foreign income who stays under 183 days in a rolling year stays a non-resident and generally isn’t taxed by Colombia on that foreign income at all. Cross the 183-day threshold and your worldwide income, including the foreign remote income that funds your stay, becomes reportable to DIAN. This is the single most important number for anyone planning an extended stay: know where you stand relative to 183 days before you commit to a longer booking.
The US-Colombia situation specifically #
Colombia and the United States do not have a tax treaty. This means no automatic mechanism prevents the same income from being taxed by both countries. US citizens must file US taxes on worldwide income regardless of where they live, though the Foreign Earned Income Exclusion (excluding roughly the first USD 130,000 to 133,000 of foreign-earned income, adjusted annually) and the Foreign Tax Credit both reduce the practical double-taxation risk for most remote workers. Whether you owe Colombian tax on top of US tax depends entirely on your Colombian residency status under the 183-day rule above.
Filing basics #
Colombian tax residents register with DIAN and obtain a NIT (tax ID number); filing typically falls between March and August depending on your assigned filing date (assigned by the last digits of your NIT), not a single fixed deadline for everyone. Filing is mandatory once gross income or assets exceed specific thresholds that adjust annually; below those thresholds, filing generally isn’t required even for residents.
The bottom line #
This is genuinely one of the areas where getting professional advice pays for itself: a Colombian tax advisor familiar with expat situations can confirm your actual residency status, filing obligations, and any deductions specific to your situation, for a fraction of what a miscalculation could cost.
*Related: Visa and Residency for Expats | Open a Bank Account in Colombia | Cost of Living in Colombia
