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Colombia tax residency: the 183‑day rule

Tax days · AmericasChecked Updated

Colombia 183 days

Tax days
183days in any 365 consecutive days

You are a Colombian tax resident if you stay in the country, continuously or not, for more than 183 calendar days in any period of 365 consecutive calendar days.1

A day is
Days of entry into and exit from the country count toward the 183.1
Spans two years
When the stay falls over more than one tax year, you are considered a resident from the second tax year.2
Nationals
Colombian nationals are also residents if, in the tax year, a spouse or permanent partner or dependent minor children have tax residence in Colombia.34
Money
Colombian nationals are also residents if, in the tax year, 50% or more of their income is of Colombian source or 50% or more of their assets are administered in the country.564
At the line
Residents are subject to income tax on income and occasional gains from both Colombian and foreign sources.7

Worked example

Resident from the second year

  1. You enter Colombia on 20 October 2026 and leave on 30 April 2027. With the entry and exit days, that is 193 days within 365 in a row, more than 183.1How we count: Calendar days from entry to exit, both included.
  2. Only 73 of those days fall in 2026 and 120 in 2027. Because the stay falls over two tax years, you count as resident from the second one, 2027.2How we count: The same days split on 1 January.

The rule it rests on: You are a Colombian tax resident if you stay in the country, continuously or not, for more than 183 calendar days in any period of 365 consecutive calendar days.1 Days of entry into and exit from the country count toward the 183.1 When the stay falls over more than one tax year, you are considered a resident from the second tax year.2

Questions people ask

How many days make me a tax resident of Colombia?

You are a Colombian tax resident if you stay in the country, continuously or not, for more than 183 calendar days in any period of 365 consecutive calendar days.1

Do arrival and departure days count?

Days of entry into and exit from the country count toward the 183.1

What if the 365 days run across two tax years?

When the stay falls over more than one tax year, you are considered a resident from the second tax year.2

Can I be resident with fewer than 183 days?

Colombian nationals are also residents if, in the tax year, a spouse or permanent partner or dependent minor children have tax residence in Colombia.34 Colombian nationals are also residents if, in the tax year, 50% or more of their income is of Colombian source or 50% or more of their assets are administered in the country.564

What does Colombia tax a resident on?

Residents are subject to income tax on income and occasional gains from both Colombian and foreign sources.7

Sources

7 laws, each with its exact words
  1. Estatuto Tributario, art. 10 · Secretaría del Senado de la República de Colombia · read 26 Oct 2026
    Exact words Permanecer continúa o discontinúamente en el país por más de ciento ochenta y tres (183) días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de trescientos sesenta y cinco (365) días calendario consecutivos To stay, continuously or not, in the country for more than one hundred eighty-three (183) calendar days, including days of entry into and exit from the country, during any period of three hundred sixty-five (365) consecutive calendar days.
  2. Estatuto Tributario, art. 10 · Secretaría del Senado de la República de Colombia · read 26 Oct 2026
    Exact words cuando la permanencia continúa o discontinúa en el país recaiga sobre más de un año o periodo gravable, se considerará que la persona es residente a partir del segundo año o periodo gravable when the continuous or discontinuous stay in the country falls over more than one tax year or period, the person is considered a resident from the second tax year or period.
  3. Estatuto Tributario, art. 10 · Secretaría del Senado de la República de Colombia · read 26 Oct 2026
    Exact words Su cónyuge o compañero permanente no separado legalmente o los hijos dependientes menores de edad, tengan residencia fiscal en el país Their spouse or permanent partner not legally separated, or their dependent minor children, have tax residence in the country.
  4. Estatuto Tributario, art. 10 · Secretaría del Senado de la República de Colombia · read 26 Oct 2026
    Exact words Ser nacionales y que durante el respectivo año o periodo gravable Being nationals and, during the respective tax year or period, meeting one of the following.
  5. Estatuto Tributario, art. 10 · Secretaría del Senado de la República de Colombia · read 26 Oct 2026
    Exact words El cincuenta por ciento (50%) o más de sus ingresos sean de fuente nacional Fifty percent (50%) or more of their income is of national source.
  6. Estatuto Tributario, art. 10 · Secretaría del Senado de la República de Colombia · read 26 Oct 2026
    Exact words El cincuenta por ciento (50%) o más de sus bienes sean administrados en el país Fifty percent (50%) or more of their assets are administered in the country.
  7. Estatuto Tributario, art. 9 · Secretaría del Senado de la República de Colombia · read 26 Oct 2026
    Exact words están sujetas al impuesto sobre la renta y complementarios en lo concerniente a sus rentas y ganancias ocasionales, tanto de fuente nacional como de fuente extranjera are subject to income tax and supplementary taxes on their income and occasional gains, from both national and foreign sources.
Checked against Estatuto Tributario, art. 10 · Estatuto Tributario, art. 9 on 26 Oct 2026 Updated 26 Oct 2026

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