A foreign national becomes a Colombian tax resident when they spend 183 days or more in Colombia within any rolling 365-day period, regardless of visa type. Both the day of entry and day of exit count. Tax residency applies to the calendar year in which the 183-day threshold is first crossed.
Frequently asked questions
When does a foreigner become a Colombian tax resident?
A foreign national becomes a Colombian tax resident when they spend 183 days or more in Colombia within any rolling 365-day period, regardless of visa type. Both the day of entry and the day of exit count toward the total. The 365-day window is rolling — meaning Colombia's tax authority (DIAN) can look at any consecutive 365-day period, not just a calendar year.
Which calendar year does Colombian tax residency apply to?
Tax residency applies to the calendar year in which the 183-day threshold is first crossed within the rolling 365-day window. Once you're a resident for that year, you're taxed on your worldwide income for the full calendar year, not just the days you spent in Colombia.
What law governs Colombian tax residency for individuals?
Article 10 of the Colombian Tax Code (Estatuto Tributario), administered by the DIAN — Dirección de Impuestos y Aduanas Nacionales. The 183-day rule is the primary test for foreign nationals; additional rules cover Colombian nationals living abroad.
Does the type of visa matter?
No. The 183-day rule applies regardless of whether you're on a tourist permit, digital nomad visa, work visa, or any other immigration status. Physical presence is what counts.
How does this calculator work?
Enter every entry and exit date for your stays in Colombia. The tool builds a day-by-day map of your physical presence, then scans every possible 365-day rolling window to find the first moment you cross 183 days. It also computes the latest exit date on your current stay that would keep you below the threshold.