Colombia

South America · CO · 16 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Physical presence of 183 days or more in Colombia (continuously or not) within any 365‑day period, counting days of entry and exit
• For Colombian nationals: spouse or dependants remain in Colombia for 183 days or more (continuously or not) within any 365‑day period
• For Colombian nationals: 50% or more of the individual’s income is sourced directly or indirectly in Colombia
• For Colombian nationals: 50% or more of the individual’s property/assets are managed in Colombia
• For Colombian nationals: 50% or more of the individual’s assets are physically located in Colombia
• For Colombian nationals: failure to provide proof of tax residence in another country when requested by the Colombian tax authority (DIAN)
• For Colombian nationals: having fiscal residence in a jurisdiction classified as a tax haven by the Colombian government

Tax residency generally ends by staying under 183 days in any 365‑day period, but Colombian nationals face additional tie‑breaker tests based on family, income and assets, and may have to prove foreign tax residence or avoid tax‑haven residence to break residency cleanly.

Source: Dirección de Impuestos y Aduanas Nacionales (DIAN) via PwC summary

Tax treaty network (16)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.