{"id":16394,"date":"2026-01-31T17:28:45","date_gmt":"2026-01-31T22:28:45","guid":{"rendered":"https:\/\/nexo.legal\/?p=16394"},"modified":"2026-03-20T16:55:48","modified_gmt":"2026-03-20T21:55:48","slug":"taxes-in-colombia-guide-2026","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/taxes-in-colombia-guide-2026\/","title":{"rendered":"Gu\u00eda Tributaria Completa 2026 para Extranjeros en Colombia"},"content":{"rendered":"\t\t
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Moving to Colombia \u2014 or spending long periods of time here \u2014 is a big decision.<\/span><\/p>

But along with the weather, the food, and the lifestyle, there is one topic you cannot ignore: taxes in Colombia.<\/span><\/p>

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.<\/span><\/p>

Here you will find answers to the key questions:<\/span><\/p>

When are you considered a tax resident in Colombia?<\/span>
<\/span> Who must file an income tax return in 2026?<\/span><\/p>


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

Are you a tax resident in Colombia?<\/b><\/h2>

Tax residency does not depend on your visa, your foreigner ID, or your nationality.<\/span>
<\/span> It depends exclusively on the time you spend in the country.<\/span><\/p>

General rule<\/b><\/h3>

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

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

Practical examples<\/b><\/h3>

Example 1 \u2013 Consecutive days<\/b>
<\/b> February to August 2025 (183 consecutive days).<\/span>
<\/span> Result: tax resident in 2025 \u2192 file in 2026.<\/span><\/p>

Example 2 \u2013 Spanning two years<\/b>
<\/b> October 2025 to April 2026 (183 days).<\/span>
<\/span> Result: tax resident in 2026 \u2192 file in 2027.<\/span><\/p>

Example 3 \u2013 Intermittent days<\/b>
<\/b> Several visits between November 2025 and October 2026 totaling 184 days.<\/span>
<\/span> Result: tax resident in 2026.<\/span><\/p>

Key conclusion:<\/b>
<\/b> 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.<\/span><\/p>

When are you required to file an income tax return in 2026?<\/b><\/h2>

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

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:<\/span><\/p>

Updated thresholds (UVT 2025\u20132026)<\/b><\/h2>

Total net worth (worldwide) \u2265 COP $224,095,500<\/b>
<\/b> Includes assets inside and outside Colombia.<\/span><\/p>

Gross annual income \u2265 COP $69,718,600<\/b>
<\/b> Salaries, rents, pensions, fees, remote income, etc.<\/span><\/p>

Credit card consumption \u2265 COP $69,718,600<\/b><\/p>

Total purchases and expenses \u2265 COP $69,718,600<\/b><\/p>

Bank transactions in Colombia \u2265 COP $69,718,600<\/b><\/p>

Important:<\/b> meeting just one condition is enough to be required to file.<\/span><\/p>

What if you are NOT a tax resident?<\/b><\/h2>

If you do not reach 183 days, you are considered a non-tax resident.<\/span><\/p>

In that case:<\/span><\/p>

You are taxed only on Colombian-source income<\/span>
<\/span> You only report assets located in Colombia<\/span><\/p>

Example:<\/b>
<\/b> If you rent out an apartment in Medell\u00edn but your main income is earned abroad, you only declare that rental income.<\/span><\/p>

Filing is NOT the same as paying<\/b><\/h2>

This is one of the most common mistakes.<\/span><\/p>

You may be required to file and still:<\/span><\/p>

Have tax payable = $0<\/span>
<\/span> Have a tax credit balance<\/span>
<\/span> Offset taxes paid abroad<\/span><\/p>

This happens, for example, when:<\/span><\/p>

Taxes in Colombia were already withheld at source<\/span>
<\/span> You apply double taxation treaties<\/span>
<\/span> Your income falls within exempt thresholds<\/span><\/p>

Proper tax planning reduces risks and costs, always within the law.<\/span><\/p>

Taxes in Colombia: calendar 2026 (individuals)<\/b><\/h2>

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.<\/span><\/p>

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.<\/span><\/p>

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.<\/span><\/p>

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

\ud83d\udccc August 2026<\/b><\/h3>

Last digits of NIT | Deadline<\/span>
<\/span> 01 \u2013 02 | August 12<\/span>
<\/span> 03 \u2013 04 | August 13<\/span>
<\/span> 05 \u2013 06 | August 14<\/span>
<\/span> 07 \u2013 08 | August 18<\/span>
<\/span> 09 \u2013 10 | August 19<\/span>
<\/span> 11 \u2013 12 | August 20<\/span>
<\/span> 13 \u2013 14 | August 21<\/span>
<\/span> 15 \u2013 16 | August 24<\/span>
<\/span> 17 \u2013 18 | August 25<\/span>
<\/span> 19 \u2013 20 | August 26<\/span>
<\/span> 21 \u2013 22 | August 27<\/span>
<\/span> 23 \u2013 24 | August 28<\/span>
<\/span> 25 \u2013 26 | August 31<\/span><\/p>

\ud83d\udccc September 2026<\/b><\/h3>

Last digits of NIT | Deadline<\/span>
<\/span> 27 \u2013 28 | September 1<\/span>
<\/span> 29 \u2013 30 | September 2<\/span>
<\/span> 31 \u2013 32 | September 3<\/span>
<\/span> 33 \u2013 34 | September 4<\/span>
<\/span> 35 \u2013 36 | September 7<\/span>
<\/span> 37 \u2013 38 | September 8<\/span>
<\/span> 39 \u2013 40 | September 9<\/span>
<\/span> 41 \u2013 42 | September 10<\/span>
<\/span> 43 \u2013 44 | September 11<\/span>
<\/span> 45 \u2013 46 | September 14<\/span>
<\/span> 47 \u2013 48 | September 15<\/span>
<\/span> 49 \u2013 50 | September 16<\/span>
<\/span> 51 \u2013 52 | September 17<\/span>
<\/span> 53 \u2013 54 | September 18<\/span>
<\/span> 55 \u2013 56 | September 21<\/span>
<\/span> 57 \u2013 58 | September 22<\/span>
<\/span> 59 \u2013 60 | September 23<\/span>
<\/span> 61 \u2013 62 | September 24<\/span>
<\/span> 63 \u2013 64 | September 25<\/span>
<\/span> 65 \u2013 66 | September 28<\/span><\/p>

\ud83d\udccc October 2026<\/b><\/h3>

Last digits of NIT | Deadline<\/span>
<\/span> 67 \u2013 68 | October 1<\/span>
<\/span> 69 \u2013 70 | October 2<\/span>
<\/span> 71 \u2013 72 | October 5<\/span>
<\/span> 73 \u2013 74 | October 6<\/span>
<\/span> 75 \u2013 76 | October 7<\/span>
<\/span> 77 \u2013 78 | October 8<\/span>
<\/span> 79 \u2013 80 | October 9<\/span>
<\/span> 81 \u2013 82 | October 13<\/span>
<\/span> 83 \u2013 84 | October 14<\/span>
<\/span> 85 \u2013 86 | October 15<\/span>
<\/span> 87 \u2013 88 | October 16<\/span>
<\/span> 89 \u2013 90 | October 19<\/span>
<\/span> 91 \u2013 92 | October 20<\/span>
<\/span> 93 \u2013 94 | October 21<\/span>
<\/span> 95 \u2013 96 | October 22<\/span>
<\/span> 97 \u2013 98 | October 23<\/span>
<\/span> 99 \u2013 00 | October 26<\/span><\/p>

These dates include both filing and payment<\/span><\/p>

They apply to resident and non-resident individuals required to file<\/span><\/p>

Foreign assets and wealth tax<\/b><\/h2>

Foreign assets declaration<\/b><\/h3>

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

It does not automatically trigger tax payment, but it is mandatory.<\/span><\/p>

Wealth tax 2026<\/b><\/h3>

Applies if your net worth \u2265 40,000 UVT (approximately COP $1,991.96 billion), approximately USD 497,000.<\/span><\/p>

Applies to:<\/span><\/p>

Tax residents<\/span>
<\/span> Foreigners with significant assets in Colombia<\/span><\/p>

What if you have a business or active income in Colombia?<\/b><\/h2>

If you have:<\/span><\/p>

A company<\/span>
<\/span> A permanent establishment<\/span>
<\/span> A commercial premises<\/span>
<\/span> Recurring economic activity<\/span><\/p>

You have additional obligations, even if you are not a tax resident:<\/span><\/p>

Individual income tax filing<\/span>
<\/span> Corporate accounting and tax compliance<\/span>
<\/span> Withholding taxes, VAT, ICA (depending on activity)<\/span><\/p>

From 2025\u20132026, controls were strengthened on:<\/span><\/p>

Withholding at source<\/span>
<\/span> Self-withholding taxpayers<\/span>
<\/span> Banking and migration data cross-checks<\/span><\/p>

Early planning is key.<\/span><\/p>

Colombia is not an \u201cimpossible\u201d country in terms of taxes in Colombia, but it does require order and strategy.<\/span>
<\/span>Most problems arise from lack of knowledge, not bad faith.<\/span><\/p>

Understanding:<\/span><\/p>

your tax residency<\/span>
<\/span> your thresholds<\/span>
<\/span> your mandatory reports<\/span><\/p>

allows you to live, invest, or work in Colombia with peace of mind and no surprises.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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