Tax Map · Relocation rankings

Tax residency in Colombia

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

A self-funded remote worker or high-net-worth individual typically either uses the low-bar Type V digital nomad visa for up to two years, or makes a substantial business/real‑estate investment to qualify for an M‑type investment visa that can later lead to a qualified resident visa and, over time, citizenship.

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.

“A person is considered fiscally resident in Colombia if one remains in the country (continuously or not) for an aggregate period of time of 183 days within a period of 365 consecutive days. If one finishes in the second year, the individual is considered resident in the second year. Also, if the person is a Colombian national, one will be fiscally resident if one falls within any of the following scenarios: - The spouse or dependants remain in the country for 183 days (continuously or not) within a period of 365 consecutive days. - 50% or more of one's income is sourced directly or indirectly in Colombia. - 50% or more of one's property/assets are managed in Colombia. - 50% or more of one's assets are 'physically' located in Colombia. - The tax authority (DIAN) requests proof of fiscal residency in another country and said proof is not provided to the DIAN. - The person has a fiscal residence in a place considered a tax haven by the Colombian government.” — Dirección de Impuestos y Aduanas Nacionales (DIAN) via PwC summary

Estimate — confirm against the linked sources. See methodology.