Basic taxes for foreigners in Colombia
Paying taxes in Colombia starts with one question: are you a tax resident or not? The answer decides which income you report, to whom and on what calendar. This guide covers the basics for a foreigner who arrives, works or invests, without replacing an accountant.
Tax resident vs non-resident
In general terms, a person is a tax resident in Colombia when they stay in the country more than 183 calendar days, continuous or not, within any 365-day period. It does not depend on your visa or nationality, but on time spent in the country and the other ties the rule considers.
A resident is generally taxed on Colombian and foreign-source income and must report assets abroad. A non-resident is taxed only on Colombian-source income. That is why counting your days correctly is the first step.
RUT and NIT: your tax ID with the DIAN
Almost any economic activity or tax procedure requires registration in the DIAN's Registro Único Tributario (RUT), which issues your NIT. You need it to invoice, file income tax, open some financial products or buy property.
The procedure is done with the DIAN using your ID document (passport or cédula de extranjería, depending on the case). Check the official site for the documents currently requested from foreigners.
Taxes a foreigner meets most often
- Income tax: individuals file according to their situation and the deadlines set by the DIAN, which vary by the last digits of the NIT.
- VAT (IVA): charged on sales of taxable goods and services; you see it in everyday purchases and it is the seller's duty when you invoice.
- Property tax (predial): paid by property owners to the municipality.
- Withholding: payments to you may carry withholdings that are later credited in your return.
Foreign income and remote work
If you are a tax resident and receive income from foreign clients, that income may need to be reported. If you are not a resident, the rule changes. Visas (for example the digital nomad visa) do not by themselves determine your tax regime; your tax residence does.
Keep contracts, statements and invoices. A Colombian tax advisor can confirm whether a treaty to avoid double taxation applies between Colombia and your country.
Good practices
Keep a monthly record of income, expenses and days in the country. Use formal banking channels. File on time: the DIAN publishes deadlines every year and penalties for late filing exist. If in doubt, consult before big decisions such as buying property or opening a company.
Frequently asked questions
Do I file income tax in Colombia as a tourist?
A tourist who does not become a tax resident and has no Colombian-source income normally does not file. If you earn income in Colombia, check your case.
How many days make me a tax resident?
More than 183 days within 365 consecutive days under the general rule; confirm with an accountant.
Does my visa define my taxes?
No. The visa regulates your stay; the tax regime depends on your tax residence and the source of your income.
If you want guidance on migration requirements, you can contact Colombia Visa Legal. When a procedure is online, Cancillería recommends doing it directly; professional guidance helps you understand the process, it does not replace the official source.
Related guides
General information based on current rules and practice; it may change. Confirm your case with the official source or an authorized professional. Not legal, tax or medical advice.