Spend more than 183 days in Colombia in any 365-day stretch and you become a tax resident, taxed on your income worldwide. Log your stays and see where you stand, and when you would cross the line.
Your year, day by day
In ColombiaIn the USDay you cross 183
What happens if you're a resident
Worldwide income. Residents pay Colombian tax on income from everywhere, not just Colombia. Non-residents pay only on Colombian-source income.
Days count in and out. Your arrival day and departure day both count as days in Colombia, and the 183 days don't need to be in a row.
Any 365-day window, not the calendar year. 100 days in late 2025 plus 90 in early 2026 can make you a resident for 2026, when the window that crossed 183 ends.
Filing happens the next year. Returns for tax year 2026 are due between August and October 2027, on a date set by the last digits of your cédula or tax ID.
No US–Colombia income tax treaty. Americans who are residents in both countries usually avoid double tax through the US foreign tax credit or the Foreign Earned Income Exclusion.
Residents must file a return for tax year 2026 if any of these apply (UVT 2026 = COP 52,374):