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

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)

• 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.

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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.⁴

• 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 2026.⁵
• 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.

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.

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.¹ This page focuses on the 183-day test that applies to foreigners.