{"id":9097,"date":"2024-06-06T18:00:23","date_gmt":"2024-06-06T23:00:23","guid":{"rendered":"https:\/\/nexo.legal\/?p=9097"},"modified":"2025-08-06T21:32:24","modified_gmt":"2025-08-07T02:32:24","slug":"taxes-for-foreigners-in-colombia-2024","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/taxes-for-foreigners-in-colombia-2024\/","title":{"rendered":"La gu\u00eda completa y actualizada: Impuestos para extranjeros en Colombia 2024"},"content":{"rendered":"\t\t
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THE COMPLETE UPDATED GUIDE: TAXES FOR FOREIGNERS IN COLOMBIA 2024<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Breaking down taxes in Colombia: an easy guide for foreigners <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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When considering moving to Colombia, living in Colombia or even just visiting the country there are many aspects you want to keep in mind besides choosing the perfect city or maybe getting your Colombian resident visa.\u00a0<\/span><\/p>

Just like in any other country, living the dream comes with some other important duties, one of those is: paying your taxes.\u00a0<\/span><\/p>

So, the question is: do you have to pay taxes as a foreigner in Colombia? How do you know for sure if you apply as a tax resident in Colombia? And if so, are you eligible to declare taxes in the country?\u00a0<\/span><\/p>

Here we explain it plain and simple.<\/span><\/p>

The brand you build for your business is what will make it stand out in the market and among the components of your brand is what is known as a trademark.\u00a0<\/span><\/p>

While the brand of your business <\/span>represents your reputation and business in the public eye, a trademark <\/span>will be a specific aspect of your brand which has legal protection as it is a unique identifier for you.<\/span><\/p>

So, a trademark is known as any distinctive sign capable of distinguishing goods or services that can be graphically represented, it includes words, names, acronyms, letters, numbers, images, figures, symbols, graphics, logotypes, monograms, portraits, labels, emblems and shields, holograms, a color combination, 3D forms, sound marks, aromas, and any combination of the mentioned signs.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Determining if you are a tax resident<\/b><\/h2>

First things first, to get familiar with the Colombian tax law you have to be sure if you are considered as a tax resident to the country.\u00a0<\/span><\/p>

According to Colombian law, an individual is considered a tax resident if:<\/span><\/p>

-They have stayed in the country (continuously or not) for more than 183 days (taking into account entry and exit dates) within a period of 365 consecutive days. If the 183-day period covers two different calendar years, the individual would be considered a Colombian taxpayer for the second year.<\/span><\/p>

Here, the days count even from the day you arrived in the country and the day you left, and important to say, it doesn’t matter on which month you arrived, it will be counted on a period of exactly 365 days, even for different years.\u00a0<\/span><\/p>

-If they are related to the foreign service of the Colombian state.<\/span><\/p>

-Or, if they are Colombian nationals, not only if they were actually born in the country but also because of their condition, this is, foreigners who now own a Colombian \u201cc\u00e9dula\u201d, or ID. For this particular category there are also some other conditions attached to it; first, when 50% or more of the individual’s income comes from a national source, when 50% or more of their assets are administered in Colombia, when 50% or more of their assets are understood to be owned in Colombia, if they have not been yet able to prove that they reside at another country <\/span>OR<\/b> if their place of residency is considered as tax haven country to the colombian law.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t

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\n\t\t\t\t\u201cAn individual is considered a tax resident in Colombia if they have stayed in the country for more than 183 days, if related to the foreign service of the Colombian state or if they are Colombian nationals, not only if they were actually born in the country but also because of their condition\u201d \n\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\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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So for foreigners it is just enough to be considered as a tax resident the fact that you resided more than 183 days in the country, unless of course, you already are a foreigner who is considered as a national, belonging to that last previously explained category.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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So you are a tax resident, what's next? \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Being a tax resident in Colombia does not automatically mean you are required to report your income.\u00a0<\/span><\/p>

Income tax is a tax that only applies to natural persons, employees or self-employed, who must pay it to the state based on their salary, earnings, commissions, and other income marked on the previous year.<\/span><\/p>

So, your tax return is basically the information that the DIAN (the Colombian Tax and Customs National Authority) requires you to submit in order to calculate your income tax obligation.\u00a0<\/span><\/p>

The fact that you are required to report your income or not will finally depend on your income itself, not relying only on your tax residency, since you can be a tax resident but not required to declare your tax income.<\/span><\/p>

The income statement you present is based upon the economic transactions of your previous year, for example, your income statement of 2024 will be based on your movements of 2023.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t

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\n\t\t\t\t\u201cIt is very important to note that not every tax resident is required to report income\u201d. Here are the reasons:\n\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\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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This being said, natural persons that are required to declare income tax on 2024 are those whose:\u00a0<\/span><\/p>