How many days make you a tax resident of Colombia?

More than 183 days — so 184 or more — of presence in Colombia during ANY period of 365 consecutive days, counting your entry and exit days. It's a rolling 365-day window, not the calendar year. If that period spans two tax years, you're resident from the second year.

Can a Colombian national abroad still be a tax resident?

Yes. Beyond the day count, Colombian nationals are resident if 50%+ of their income is Colombian-source, 50%+ of their assets are managed or located in Colombia, their spouse/minor children are Colombian residents, or they live in a tax haven — unless 50%+ of their income or assets are in the country where they're domiciled.

Do foreigners face the national criteria?

No. For non-Colombian nationals, only the day-count test applies — 184+ days in a rolling 365-day window.

Myth vs. fact · Colombia 2026

Am I a tax resident of Colombia?

Two things trip people up. Colombia's 183-day rule is not the calendar year — it's more than 183 days (so 184+) in any rolling 365-day window, and your entry and exit days count. And if you're a Colombian national, you can be resident on income, assets or family even with barely any days here. Check your likely status for 2026.

Check your residency

Are you a Colombian national?

Days in Colombia in any 365-day window (count entry & exit days)

Your likely status (Colombia)

Which tests apply

How Colombian residency is decided & data sources

Under Colombia's Estatuto Tributario Art. 10, a natural person is a tax resident when they stay in the country more than 183 days — continuously or not, including entry and exit days — during any period of 365 consecutive days (a rolling window, not the calendar year). 184 days triggers it; exactly 183 does not. If that 183-plus period falls across two tax years, you're a resident from the second year.

For Colombian nationals, residency also attaches (numeral 3) if any of these hold: your spouse/partner or dependent minor children are Colombian tax residents; 50%+ of your income is Colombian-source; 50%+ of your assets are managed in Colombia; 50%+ of your assets are located in Colombia; you were asked by the DIAN and can't prove residence abroad; or you have residence in a tax haven. Carve-out (Ley 1739/2014): a national who trips those is not resident if 50%+ of their income is sourced in — or 50%+ of their assets are located in — the country where they're domiciled. Foreign nationals face only the day-count test. Residents are taxed on worldwide income and wealth (Art. 9); non-residents only on Colombian-source income.

✅ Rules verified as of July 19, 2026 — Colombia Estatuto Tributario Art. 10 (Ley 1607/2012; Parágrafo 2 by Ley 1739/2014) & Art. 9; DIAN residency guidance · Domestic-law indicator, not tax advice.

Sources: DIAN — residencia fiscal en Colombia · Ley 1607/2012 (ET Art. 10) · Estatuto Tributario Art. 10

Frequently asked questions

Does the day count reset every January?

No — that's the trap. Colombia uses any 365-consecutive-day window, so days from late one year plus early the next can add up to residency. And both your entry and exit days count toward the total.

Is it 183 or 184 days?

The law says "more than 183," so it takes 184 days to become resident. Exactly 183 days keeps you non-resident — the boundary matters.

I'm a Colombian living abroad — am I still resident?

Possibly. If your income, assets, or immediate family are still mainly in Colombia, you can remain a Colombian tax resident — unless most of your income or assets are in the country where you now live (the domicile carve-out). This checker walks you through it.

What does residency mean for my taxes?

Colombian tax residents declare and are taxed on their worldwide income and wealth; non-residents only on Colombian-source income. That's why the line matters.