Taxes in Colombia 2026: Complete Tax Guide for Foreigners

Moving to Colombia — or spending long periods of time here — is a big decision.

But along with the weather, the food, and the lifestyle, there is one topic you cannot ignore: taxes in Colombia.

This 2026 guide is designed for foreigners who live in Colombia, invest here, or work remotely from Colombia and want to understand their tax obligations without technical jargon, with clear examples and updated rules.

Here you will find answers to the key questions:

When are you considered a tax resident in Colombia?
Who must file an income tax return in 2026?

Is filing the same as paying?
What happens with your assets abroad?
How does the wealth tax work?
What changes if you have a business or income sourced from Colombia?

Are you a tax resident in Colombia?

Tax residency does not depend on your visa, your foreigner ID, or your nationality.
It depends exclusively on the time you spend in the country.

General rule

You are considered a Colombian tax resident if you remain in Colombia for 183 days or more within any consecutive 365-day period.

The days do not have to be consecutive
The count may span two calendar years
Days of entry and exit are included

Practical examples

Example 1 – Consecutive days
February to August 2025 (183 consecutive days).
Result: tax resident in 2025 → file in 2026.

Example 2 – Spanning two years
October 2025 to April 2026 (183 days).
Result: tax resident in 2026 → file in 2027.

Example 3 – Intermittent days
Several visits between November 2025 and October 2026 totaling 184 days.
Result: tax resident in 2026.

Key conclusion:
If you are a tax resident in a given year, you must file a tax return the following year, even if you do not owe any taxes in Colombia.

When are you required to file an income tax return in 2026?

Being a tax resident does not automatically mean you will pay taxes in Colombia, but it may trigger the obligation to file.

According to the DIAN, you must file an income tax return in 2026 (tax year 2025) if you meet at least one of the following conditions:

Updated thresholds (UVT 2025–2026)

Total net worth (worldwide) ≥ COP $224,095,500
Includes assets inside and outside Colombia.

Gross annual income ≥ COP $69,718,600
Salaries, rents, pensions, fees, remote income, etc.

Credit card consumption ≥ COP $69,718,600

Total purchases and expenses ≥ COP $69,718,600

Bank transactions in Colombia ≥ COP $69,718,600

Important: meeting just one condition is enough to be required to file.

What if you are NOT a tax resident?

If you do not reach 183 days, you are considered a non-tax resident.

In that case:

You are taxed only on Colombian-source income
You only report assets located in Colombia

Example:
If you rent out an apartment in Medellín but your main income is earned abroad, you only declare that rental income.

Filing is NOT the same as paying

This is one of the most common mistakes.

You may be required to file and still:

Have tax payable = $0
Have a tax credit balance
Offset taxes paid abroad

This happens, for example, when:

Taxes in Colombia were already withheld at source
You apply double taxation treaties
Your income falls within exempt thresholds

Proper tax planning reduces risks and costs, always within the law.

Taxes in Colombia: calendar 2026 (individuals)

If you are an individual required to file an income tax return in Colombia, it is essential to know your exact filing and payment deadline to avoid penalties and interest.

The DIAN establishes a staggered calendar based on the last two digits of your NIT, which applies to both tax residents and non-residents required to file.

For tax year 2025, individual income tax returns must be filed between August and October 2026. The specific deadline depends exclusively on your NIT number and cannot be individually modified or extended.

Below is the official DIAN 2026 calendar, organized by month and NIT ranges, so you can easily identify your filing and payment deadline.

📌 August 2026

Last digits of NIT | Deadline
01 – 02 | August 12
03 – 04 | August 13
05 – 06 | August 14
07 – 08 | August 18
09 – 10 | August 19
11 – 12 | August 20
13 – 14 | August 21
15 – 16 | August 24
17 – 18 | August 25
19 – 20 | August 26
21 – 22 | August 27
23 – 24 | August 28
25 – 26 | August 31

📌 September 2026

Last digits of NIT | Deadline
27 – 28 | September 1
29 – 30 | September 2
31 – 32 | September 3
33 – 34 | September 4
35 – 36 | September 7
37 – 38 | September 8
39 – 40 | September 9
41 – 42 | September 10
43 – 44 | September 11
45 – 46 | September 14
47 – 48 | September 15
49 – 50 | September 16
51 – 52 | September 17
53 – 54 | September 18
55 – 56 | September 21
57 – 58 | September 22
59 – 60 | September 23
61 – 62 | September 24
63 – 64 | September 25
65 – 66 | September 28

📌 October 2026

Last digits of NIT | Deadline
67 – 68 | October 1
69 – 70 | October 2
71 – 72 | October 5
73 – 74 | October 6
75 – 76 | October 7
77 – 78 | October 8
79 – 80 | October 9
81 – 82 | October 13
83 – 84 | October 14
85 – 86 | October 15
87 – 88 | October 16
89 – 90 | October 19
91 – 92 | October 20
93 – 94 | October 21
95 – 96 | October 22
97 – 98 | October 23
99 – 00 | October 26

These dates include both filing and payment

They apply to resident and non-resident individuals required to file

Foreign assets and wealth tax

Foreign assets declaration

If you are a tax resident and own assets outside Colombia (accounts, real estate, investments), you must file this informational report.

It does not automatically trigger tax payment, but it is mandatory.

Wealth tax 2026

Applies if your net worth ≥ 40,000 UVT (approximately COP $1,991.96 billion), approximately USD 497,000.

Applies to:

Tax residents
Foreigners with significant assets in Colombia

What if you have a business or active income in Colombia?

If you have:

A company
A permanent establishment
A commercial premises
Recurring economic activity

You have additional obligations, even if you are not a tax resident:

Individual income tax filing
Corporate accounting and tax compliance
Withholding taxes, VAT, ICA (depending on activity)

From 2025–2026, controls were strengthened on:

Withholding at source
Self-withholding taxpayers
Banking and migration data cross-checks

Early planning is key.

Colombia is not an “impossible” country in terms of taxes in Colombia, but it does require order and strategy.
Most problems arise from lack of knowledge, not bad faith.

Understanding:

your tax residency
your thresholds
your mandatory reports

allows you to live, invest, or work in Colombia with peace of mind and no surprises.