Services · Personal tax

Know which country taxes you, before the day count decides it for you.

Colombian tax residency turns on days present, not on your visa. Crossing the threshold changes what you declare, on which income and at which rate. Planned in advance it is manageable; discovered afterwards it is expensive.

A desk with tax documents lit by a warm lamp in Medellín

Three things worth knowing before you start.

  1. 183 days

    In any 365-day window, and you are a tax resident.

    Continuous or not, and the window can straddle two calendar years. Article 10 of the Tax Statute counts presence, not intention and not visa category.

  2. Worldwide

    A resident declares global income and global assets.

    Once resident, your Colombian return covers income earned anywhere and assets held anywhere, with credit for tax paid abroad and relief under any applicable treaty.

  3. 35%

    The rate non-residents pay on Colombian income.

    Non-residents are taxed only on Colombian-source income, typically withheld at source on rent, fees and dividends. Residents are taxed on a progressive scale instead.

Scope

What the engagement covers.

  • Residency determination

    The day count applied to your real travel history, in writing.

  • Personal income tax return

    Prepared, reviewed and filed with the supporting documents.

  • Foreign assets reporting

    The declaration of assets held outside Colombia, where it applies.

  • Treaty relief and foreign tax credits

    Applied where a double taxation agreement covers your country.

  • Rental and investment income

    Colombian property income, withholding and the credits available.

  • Arrival and departure planning

    Timing the move so the first resident year is not the most expensive one.

How it works

From the question to a filed return.

Most people arrive with the same question and very different facts. The answer is a day count and a written position, not a rule of thumb.

  1. Call01

    Your facts

    Travel history, income sources, assets and the country you came from.

    You receiveFirst read on your position.

  2. 48 h02

    Written determination

    Resident or not, from when, and what that changes.

    You receiveResidency memo in English.

  3. Documents03

    Support

    Certificates, statements and foreign tax paid, listed and collected.

    You receiveDocument checklist.

  4. Filing04

    Return prepared

    Draft reviewed with you before anything is submitted.

    You receiveDraft return, then the filed return.

  5. Ongoing05

    Next year, planned

    Day count monitored and decisions taken before the threshold, not after.

    You receiveAnnual planning note.

In short

The essentials, in three lines.

  1. 01A person who is present in Colombia for 183 days or more within any 365-day period, continuous or not, is a Colombian tax resident under article 10 of the Tax Statute.
  2. 02Visa category does not determine tax residency: the digital nomad visa grants no tax exemption, and presence is what counts.
  3. 03Tax residents declare worldwide income and foreign assets with credit for tax paid abroad; non-residents are taxed only on Colombian-source income, generally at 35% through withholding.
Kathiuska Villegas Padilla

Who answers

A licensed Colombian Public Accountant, not a filing agent.

Kathiuska Villegas Padilla is a Contadora Pública with a postgraduate specialization in Tax Management and IFRS certification. She has been a statutory auditor, a finance and accounting director and a group controller before directing the firm. She sets the technical position on every engagement and signs what leaves the office.

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Questions

What people ask before they start.

No. Tax residency in Colombia is determined by physical presence under article 10 of the Tax Statute, not by visa category. A digital nomad visa does not create an exemption, and someone on that visa who is present 183 days or more in any 365-day window becomes a Colombian tax resident like anyone else. This is the single most common piece of misinformation we correct.

Potentially both, which is exactly what the day count and the treaty network exist to resolve. We apply the 183-day test to your actual travel, check whether a double taxation agreement covers your country, and determine where each category of income is taxed and what credit you can claim. The answer depends on facts, so we ask for the travel history first.

Colombian tax residents declare assets held outside Colombia where the reporting thresholds are met, and the tax position on foreign assets is separate from the tax on foreign income. Foreign property that was never declared is one of the more common problems we are asked to regularise.

Rental income from Colombian property is Colombian-source income and is taxable in Colombia whether or not you are resident. Non-residents are generally taxed at 35% on that income, usually collected through withholding. Whether you must also file a return depends on how the income was received and whether withholding covered it.

Free initial call

Start with a call, not a contract.

Thirty minutes to understand what you are trying to do in Colombia, what already exists and what the sequence should be. You leave with a written next step whether or not you engage us.

What arrives after the call

24 hours

A written proposal within 24 hours, with scope, deliverables, owners and fees. Third-party costs are itemised separately and paid at cost.

Check my position.

Free initial call. Written proposal. We reply the same business day.

Talk to the firm

Two ways to start. Both answer today.

Free initial call

Thirty minutes that order the year.

  1. TodayWe write back to confirm a time.
  2. 30 minA call with the director, in English.
  3. 24 hA written proposal with scope and fees.

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Message us now. The firm replies, not a bot.

A specific question, a deadline this week or a letter from the tax office. We reply the same business day.

+57 316 664 6068

Monday to Friday, 8:00 to 18:00 Colombia time