Colombia: tax residency, rates & nomad visa

Tax residency rules in Colombia

As of 2026, Colombia’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Worldwide Tax Summaries“A person is considered fiscally resident in Colombia if one remains in the country (continuously or not) for an aggregate period of time of 183 days within a period of 365 consecutive days.”View source · accessed 2026-09-08. An individual is a Colombian fiscal resident after being present in the country for 183 days or more, whether continuous or not, within any 365 consecutive day window. When that 183 day count is completed in the following calendar year, residency starts in that second year.

Worldwide income residents

Fiscal residents pay Colombian tax on their worldwide income and must report assets held both inside and outside Colombia. Non-residents are taxed only on Colombian-source income and report only Colombian assets. [source]PwC Worldwide Tax Summaries“Fiscal residents (nationals or foreign) are taxed on worldwide income and should report equity owned in Colombia and abroad. Non-residents (nationals or foreign) are taxed only on Colombian-sourced income and should report only the equity owned in Colombia.”View source · accessed 2026-09-08

Income tax rates in Colombia

As of 2026, the headline personal income tax rate in Colombia is 39%^ⓘPwC Worldwide Tax Summaries“0 to 1,090 = 0%; 1,090 to 1,700 = 19%; 1,700 to 4,100 = 28%; 4,100 to 8,670 = 33%; 8,670 to 18,970 = 35%; 18,970 to 31,000 = 37%; 31,000 and up = 39%”View source · accessed 2026-09-08. The top marginal rate on the general income basket is 39 percent, reached on taxable income above 31,000 UVT. The whole scale is expressed in UVT units rather than in pesos.

Uvt value

Colombian tax thresholds are set in Tax Value Units (UVT), which are re-indexed each year. For fiscal year 2026 one UVT equals 52,347 pesos. [source]PwC Worldwide Tax Summaries“The value of each UVT is equivalent to 52,347 Colombian pesos (COP) for fiscal year (FY) 2026.”View source · accessed 2026-09-08

Vat standard rate

19% (as of 2026)^ⓘPwC Worldwide Tax Summaries“The general VAT rates are 19% and 5%.”View source · accessed 2026-09-08 — The standard IVA (value added tax) rate is 19 percent, with a reduced 5 percent rate for certain goods and services.

Capital gains tax

Occasional gains (ganancias ocasionales), such as those from the sale of assets held two years or more, are taxed at a flat 15 percent. Gains from lotteries, gaming and similar activities are taxed at 20 percent. [source]PwC Worldwide Tax Summaries“The general tax rate for capital gains in Colombia is 15%.”View source · accessed 2026-09-08

Dividend tax individuals

Dividends paid to resident individuals from profits already taxed at company level are taxed on a scale from 0 to 39 percent. Dividends from profits not taxed at company level first bear a 35 percent flat tax, and the remainder is then taxed on the same 0 to 39 percent scale. [source]PwC Worldwide Tax Summaries“Domestic shareholders and individual foreign shareholders resident in Colombia are subject to income tax on dividends received from Colombian companies when these are paid out of profits taxed at the distributing entity level at the applicable rate from 0% to 39%”View source · accessed 2026-09-08

Social security employee rate

Employees contribute 4 percent of salary to health and 4 percent to pension. Employers add 8.5 percent for health and 12 percent for pension, with additional solidarity fund contributions for higher earners. [source]PwC Worldwide Tax Summaries“the employee should contribute 4% and the employer 8.5%.”View source · accessed 2026-09-08

Pit income brackets

0–39% (as of 2026)^ⓘPwC Worldwide Tax Summaries“0 to 1,090 = 0%; 1,090 to 1,700 = 19%; 1,700 to 4,100 = 28%; 4,100 to 8,670 = 33%; 8,670 to 18,970 = 35%; 18,970 to 31,000 = 37%; 31,000 and up = 39%”View source · accessed 2026-09-08 — The progressive scale for the general income basket runs 0, 19, 28, 33, 35, 37 and 39 percent across seven UVT-denominated brackets. Approximate peso figures come from multiplying the UVT limits by the 2026 UVT value of 52,347 COP.

Special tax regimes in Colombia

Occasional gains form a separate schedule from ordinary income and cover items such as gains on assets held two years or more, inheritances, gifts and lottery winnings. The general rate is 15 percent and lottery or gaming gains are taxed at 20 percent. [source]PwC Worldwide Tax Summaries“The general tax rate for capital gains in Colombia is 15%.”View source · accessed 2026-09-08

Equity wealth tax

Resident individuals with significant net worth pay an annual equity (wealth) tax. For 2026 emergency legislation lowered the entry threshold to net worth of 40,000 UVT and set progressive rates from 0.5 to 5 percent, the top 5 percent rate applying above 2,000,000 UVT. This is relevant to residents and expats holding worldwide assets. [source]PwC Worldwide Tax Summaries“For 2026, the equity tax will apply to net worth equal to or greater than 40,000 tax value units (UVT) (2026: USD 557,000).”View source · accessed 2026-09-08

Digital nomad visa in Colombia

Digital Nomad Visa (Visa V Nomada Digital) (as of 2026)^ⓘMigraciones.co“The Colombia Type V Digital Nomad Visa is designed for remote professionals and freelancers who earn income from foreign companies or clients.”View source · accessed 2026-09-08 — Colombia offers a Type V digital nomad visa for remote workers and freelancers whose income comes from companies or clients outside Colombia. It cannot be used to work for Colombian employers or serve Colombian clients.

Nomad visa income requirement

Applicants must show foreign income of at least three Colombian legal monthly minimum wages (SMMLV), which is roughly 1,000 to 1,100 US dollars per month. For 2026 three minimum wages is about 5,252,715 pesos per month. [source]Migraciones.co“Proof of foreign income — minimum 3 SMLMV per month (approximately USD 1,000–1,100 in 2025) from sources outside Colombia.”View source · accessed 2026-09-08

Nomad visa duration

2 years (as of 2026)^ⓘMigraciones.co“Live legally in Colombia for up to 2 continuous years — with no mandatory exit trips.”View source · accessed 2026-09-08 — The digital nomad visa allows a legal stay of up to two continuous years, with no mandatory exit trips during that period.

Nomad visa tax treatment

Holding the digital nomad visa does not by itself create Colombian tax residency. The ordinary 183-day rule still governs, so spending more than 183 days within any 365-day window makes the holder a tax resident, and a full two-year stay crosses that line by definition. [source]Genki Guide for Digital Nomads“Spend more than 183 days in Colombia within any 365-day period and you become a Colombian tax resident.”View source · accessed 2026-09-08

Frequently asked questions

Sources

• PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-09-08
• DIAN (Dirección de Impuestos y Aduanas Nacionales) Paginas / Eres residente en Colombia para efectos tributarios.aspx · tax_authority, accessed 2026-09-12
• PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-09-08
• KPMG (Taxation of international executives: Colombia) 01 / TIES Colombia.pdf · big4, accessed 2026-09-12
• PwC Worldwide Tax Summaries individual / other taxes · big4, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / income determination · big4, accessed 2026-09-08
• PwC Worldwide Tax Summaries individual / significant developments · big4, accessed 2026-09-08
• Migraciones.co en / digital nomad visa colombia · other, accessed 2026-09-08
• Genki Guide for Digital Nomads colombia digital nomad visa the ultimate guide · other, accessed 2026-09-08

Explore more

• Not sure you count as resident? Am I a tax resident of Colombia?
• Working remotely? Digital nomad taxes in Colombia — the visa, when you become tax resident, and your effective rate.
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• Planning your days in Colombia? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Colombia’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Colombia (and in your home country) review your situation before you act.