Colombian Tax Residency: The 183-Day Rule (DIAN)

Last verified: Oct 19, 2026

General information, not legal or tax advice. Medellín Basic is an independent guide, not a law firm, and is not affiliated with the Colombian government or DIAN. We summarize official sources; we don't know your situation, and this page is not a substitute for the advice of a lawyer. Your situation depends on your full facts and on your home country's rules. Before you file, travel or pay, check the official source linked below and, for your own case, ask a licensed Colombian contador público, and a tax adviser in your home country.

Información general, no asesoría legal ni tributaria. Medellín Basic es una guía independiente; no somos una firma de abogados y no tenemos relación con el Gobierno de Colombia. Resumimos fuentes oficiales, no conocemos su caso y esta página no reemplaza la asesoría de un abogado. Las normas cambian y cada autoridad decide caso por caso. Antes de declarar, viajar o pagar, verifique la fuente oficial enlazada y consulte a un contador público colombiano y a un asesor tributario de su país.

Short answer (checked Oct 19, 2026): You become a Colombian tax resident if you are physically in Colombia for more than 183 calendar days, continuous or not, within any 365-consecutive-day period. Days of entry and exit count. Source: DIAN, "¿Eres residente en Colombia para efectos tributarios?".

What is the 183-day rule?

You become a Colombian tax resident if you are physically in Colombia for more than 183 calendar days, continuous or not, within any 365-consecutive-day period. Days of entry and exit count. If those days fall across two tax years, you are considered resident from the second year. (DIAN, "¿Eres residente en Colombia para efectos tributarios?"; Estatuto Tributario art. 10, quoted in DIAN Concepto 14536 de 2025)

Rule last checked Oct 19, 2026 on DIAN – ¿Eres residente en Colombia para efectos tributarios?. If the official page says something different, the official page is right.

How residents and non-residents are taxed

Residents are taxed on income and occasional gains from Colombian and foreign sources, and on assets held inside and outside Colombia.
Non-residents are taxed only on Colombian-source income and on assets held in Colombia.

(DIAN Oficio 20047 de 2019, quoting Estatuto Tributario art. 9; DIAN Oficio 906389 de 2021)

Does your visa decide it?

DIAN has said that for tax purposes "the person's immigration status is irrelevant." It's about the facts, mainly days in the country. A digital nomad visa, a tourist permit or a cédula de extranjería does not by itself make you resident or non-resident. (DIAN Concepto 14536 de 2025, point 5)

Counting days: a practical checklist

Count every day you are physically in Colombia, including arrival and departure days.
Use any 365-day window, not just Jan–Dec. A stay from September to March can cross 183 days even if neither calendar year does.
Keep your own record. Migración Colombia sells an official Certificado de Movimientos Migratorios (record of entries and exits) for COP 89,000 in 2026. (Migración tarifas)
Don't mix up the visa-free stay limit (180 days per calendar year) and the tax test (more than 183 days in any 365-day window). They are different rules. You can stay within immigration limits and still become a tax resident. See the 90/180 rule.

For US citizens

The IRS's list of US income tax treaties does not include Colombia. (IRS, United States income tax treaties – A to Z, page reviewed Jan 3, 2026) US citizens are also taxed by the US on worldwide income, so ask a cross-border tax professional how credits and exclusions would apply.

Other residency tests (Colombian nationals)

Article 10 has additional tests that apply mainly to Colombian nationals: for example a spouse or minor children resident in Colombia, or 50% or more of income or assets in Colombia. (DIAN residency page) This page focuses on the 183-day test that applies to foreigners.

What we couldn't confirm

Filing thresholds and deadlines for the 2026 tax year (the income, asset and other UVT-based thresholds, and the filing calendar). We did not verify them on DIAN's primary pages, so we don't quote them.

RUT registration steps for foreigners who become residents. Not verified for this page.

Tax rates for individuals. Not verified here.

How a partial-year resident is taxed when the 183 days span two years ("resident from the second year"). The rule is in the law, but its application to specific facts needs a contador.

Treaties with countries other than the US. We checked only the US list.