Country topic
Tax in Colombia
You are a Colombian tax resident if you spend more than 183 calendar days in Colombia, continuously or not, including arrival and departure days, in any period of 365 consecutive days (Tax Statute, article 10); when that stay covers more than one tax year, you count as resident from the second year. The extra tests for Colombian nationals (family, income and assets in Colombia) do not apply to a foreign citizen. Neither the visa rules nor the Tax Statute that we read give a remote-worker visa holder a tax exemption, so the visa does not decide your tax status; your days do. [T1] Residents are taxed on income and gains from Colombia and from abroad, and on assets held inside and outside the country (article 9). Non-residents are not covered by that rule, and we did not research how they are taxed. Whether your remote pay counts as foreign-source income, and how to count days if you leave and return, are questions for a Colombian accountant. [T1]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- You are a Colombian tax resident if you spend more than 183 calendar days in Colombia, continuously or not, including arrival and departure days, in any period of 365 consecutive days (Tax Statute, article 10); when that stay covers more than one tax year, you count as resident from the second year. The extra tests for Colombian nationals (family, income and assets in Colombia) do not apply to a foreign citizen. Neither the visa rules nor the Tax Statute that we read give a remote-worker visa holder a tax exemption, so the visa does not decide your tax status; your days do. [T1]
- Residents are taxed on income and gains from Colombia and from abroad, and on assets held inside and outside the country (article 9). Non-residents are not covered by that rule, and we did not research how they are taxed. Whether your remote pay counts as foreign-source income, and how to count days if you leave and return, are questions for a Colombian accountant. [T1]
- For residents, income tax is progressive: 0% up to 1,090 tax value units (UVT), which is COP 57,087,660 a year at the 2026 UVT of COP 52,374, then 19%, 28%, 33%, 35% and 37%, reaching 39% on income above 31,000 UVT (COP 1,623,594,000). The rate table comes from PwC, a private adviser, because the DIAN rate page we tried returned 404 and the DIAN's compilation of the Tax Statute omits the table. Bands are updated every January. These are rates, not your bill. [T2] [T3] [T1]
- Tax paid abroad on the same income can be credited against Colombian tax, up to the Colombian tax on that income (article 254). Residents also face a net-worth tax from 72,000 UVT of net worth on 1 January, COP 3,770,928,000 at the 2026 UVT. PwC reports that emergency legislation of December 2025 lowered the 2026 threshold to 40,000 UVT, and a Colombian accounting site reports that the Constitutional Court struck down that emergency on 9 April 2026. We did not read the ruling, so the 2026 threshold is unconfirmed. [T1] [T3] [T4] [T5]
- Colombia has 16 double tax treaties, according to PwC, and Canada is the only launch country among them. The Canada-Colombia convention was signed on 21 November 2008 and has been in force since 12 June 2012. For someone resident in both countries, article 4 decides in order: permanent home, closer personal and economic relations, habitual abode, nationality, then agreement between the tax authorities. We did not read its rates or its rules on employment income. The IRS, Australian Treasury and New Zealand Inland Revenue lists show no treaty with Colombia, so each of those countries relies on the credit in its own law. [T6] [T7] [T8] [T9] [T10] [T11] [T12] [T13]
- None of the four launch countries is listed as having a social security agreement with Colombia: not the US (Social Security Administration list), Canada, Australia (32 agreement countries) or New Zealand (eleven). Whether Colombia's pension and health contribution systems reach a remote-worker visa holder paid from abroad is not answered by the visa rules we read, and we found no contribution rate, so that cost is unknown. [T14] [T15] [T16] [T17] [T18]
- US citizens abroad generally file a US return on worldwide income. The 2026 foreign earned income exclusion is up to $132,900, the physical presence test needs 330 full days abroad within 12 months, and you cannot take a foreign tax credit for tax on income you exclude. Foreign accounts that together exceed $10,000 at any time in the year need an FBAR. Canada looks at your residential ties: a home, spouse or partner, or dependants in Canada are significant ties, and keeping them usually means you are still a factual resident, taxed on worldwide income. [T19] [T20] [T21] [T22] [T23] [T24] [T25]
- A year in Colombia does not by itself end Australian or New Zealand tax residence. Australia's tests include domicile, with a permanent place of abode outside Australia needed to end it, and a 183-day test; residents declare foreign income on their Australian return. New Zealand makes you resident with a permanent place of abode or more than 183 days in 12 months, and you stop only with no permanent place of abode and more than 325 days away; residents report overseas income on an IR3 with the IR1261 and can claim a credit for foreign tax. Both can leave you resident in two countries at once. [T26] [T27] [T28] [T29] [T30]
The country
More on Colombia.
Topics
More about Colombia.
Questions about Tax in Colombia.
When do I become a Colombian tax resident?
After more than 183 calendar days in Colombia, continuously or not and counting arrival and departure days, in any 365 consecutive days. A remote-worker visa gives no tax exemption that we found, so your days decide, not the visa. Check your dates with a Colombian accountant.
What are Colombia's income tax rates for residents?
Progressive: 0% up to 1,090 UVT (COP 57,087,660 a year at the 2026 UVT of COP 52,374), then 19%, 28%, 33%, 35% and 37%, and 39% above 31,000 UVT (COP 1,623,594,000). The table is from PwC, a private adviser. These are rates, not your bill.
Do Colombian residents pay tax on income earned abroad?
Yes: residents are taxed on income and gains from Colombia and from abroad, and on assets inside and outside the country. Tax paid abroad on the same income can be credited, up to the Colombian tax on it. Whether your pay counts as foreign-source is a question for an accountant.
Does Colombia have a tax treaty with my country?
Canada, yes: a convention in force since 12 June 2012, whose article 4 settles dual residence. For the US, Australia and New Zealand, the IRS, Australian Treasury and New Zealand Inland Revenue lists show none, so each country's own credit relieves double tax.
Do I still owe tax at home if I live in Colombia?
It depends on your home country's residence rules. US citizens generally file on worldwide income. Canada looks at your ties, and Australia and New Zealand at a permanent place of abode and days, so a year away may not end residence. Ask an adviser who knows both systems.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T1] Tax Statute (Decreto 624 de 1989), DIAN compilation: articles 9, 10, 254 and 292-3, Dirección de Impuestos y Aduanas Nacionales (DIAN), compilation of the Tax Statute. Checked 15 October 2026.
- [T2] Colombia, individual: taxes on personal income, PwC Worldwide Tax Summaries (private adviser, not official). Checked 15 October 2026.
- [T3] Resolution 000238 of 2025: tax value unit (UVT) for 2026, Dirección de Impuestos y Aduanas Nacionales (DIAN). Checked 15 October 2026.
- [T4] Colombia, individual: significant developments (equity tax under the 2025 emergency legislation), PwC Worldwide Tax Summaries (private adviser, not official). Checked 15 October 2026.
- [T5] Constitutional Court strikes down the 2026 economic emergency declaration (updated 9 April 2026), Siempre al Día (Colombian accounting news site, not official). Checked 15 October 2026.
- [T6] Colombia, individual: foreign tax relief and tax treaties, PwC Worldwide Tax Summaries (private adviser, not official). Checked 15 October 2026.
- [T7] Tax treaties in force, Department of Finance Canada. Checked 15 October 2026.
- [T8] Entry into force of the Tax Convention between Canada and Colombia, Department of Finance Canada. Checked 15 October 2026.
- [T9] Canada-Colombia Tax Convention Act, 2010: Schedule 1 (the convention), articles 4 and 22, Justice Laws Website (Government of Canada). Checked 15 October 2026.
- [T10] United States income tax treaties, A to Z, Internal Revenue Service. Checked 15 October 2026.
- [T11] Income tax treaties in force, Australian Treasury. Checked 15 October 2026.
- [T12] Tax information exchange agreements, Australian Treasury. Checked 15 October 2026.
- [T13] Tax treaties: double tax agreements and tax information exchange agreements, Inland Revenue (New Zealand), Tax Policy. Checked 15 October 2026.
- [T14] US international Social Security agreements, Internet Archive copy, US Social Security Administration (Internet Archive copy of 10 October 2026). Checked 15 October 2026.
- [T15] Social security agreements, Government of Canada. Checked 15 October 2026.
- [T16] International social security agreements (archived copy), Australian Government, Department of Social Services (Internet Archive copy). Checked 15 October 2026.
- [T17] Social security agreements and special arrangements with other countries, Work and Income (Ministry of Social Development, New Zealand). Checked 15 October 2026.
- [T18] Resolution 5477 of 2022 (visas), compiled text with later amendments: articles 11 to 13, 18 to 21, 46, 56, 77, 101 and 118, Ministerio de Relaciones Exteriores, compilation on the Cancillería website. Checked 15 October 2026.
- [T19] US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 15 October 2026.
- [T20] Figuring the foreign earned income exclusion, Internal Revenue Service. Checked 15 October 2026.
- [T21] Foreign earned income exclusion: physical presence test, Internal Revenue Service. Checked 15 October 2026.
- [T22] Foreign tax credit, Internal Revenue Service. Checked 15 October 2026.
- [T23] Report of Foreign Bank and Financial Accounts (FBAR), Financial Crimes Enforcement Network (FinCEN). Checked 15 October 2026.
- [T24] Determining your residency status, Canada Revenue Agency. Checked 15 October 2026.
- [T25] Leaving Canada (emigrants), Canada Revenue Agency. Checked 15 October 2026.
- [T26] Australian resident for tax purposes (archived copy), Australian Taxation Office (Internet Archive copy). Checked 15 October 2026.
- [T27] Income Tax Assessment Act 1936, section 6(1): definition of "resident or resident of Australia", Federal Register of Legislation (Australian Government). Checked 15 October 2026.
- [T28] Foreign and worldwide income (archived copy), Australian Taxation Office (Internet Archive copy). Checked 15 October 2026.
- [T29] Tax residency status for individuals, Inland Revenue (New Zealand). Checked 15 October 2026.
- [T30] Overseas income, Inland Revenue (New Zealand). Checked 15 October 2026.