Colombia tax residency: the 183-day rule
You’re resident in Colombia for tax if you’re there for more than 183 calendar days — continuous or not, the days you enter and leave included — in any 365 consecutive days. If those days span two tax years, you’re resident from the second. Colombian nationals can also be resident through family, income or assets in Colombia.
Colombia 183-day calculator
More than 183 days in Colombia in any 365 days in a row make you resident. The days you enter and leave count, as the law says.
Colombia tax residency: 183 days in any 365
Article 10 of the Estatuto Tributario makes you resident in Colombia for tax if you stay in the country, continuously or not, for more than 183 calendar days — the days of entry and exit included — in any 365 consecutive days. When those days fall across two tax years, you’re resident from the second.
| At a glance | Colombia |
|---|---|
| The day test | more than 183 days |
| Over | any 365 consecutive days |
| A day counts if | you’re in Colombia, the days you enter and leave included |
| Across two years | resident from the second |
Members of Colombia’s foreign service and their families, exempt from tax abroad under the Vienna conventions, are resident too.
Colombian nationals: other tests
A Colombian national is also resident for a year in which any of these holds:
- their spouse or permanent partner (not legally separated) or dependent minor children are tax resident in Colombia;
- 50% or more of their income comes from Colombia;
- 50% or more of their assets are managed or held in Colombia;
- asked by the tax authority, they don’t prove they’re resident abroad; or
- they’re resident in a jurisdiction the government lists as a tax haven.
They aren’t resident, though, if 50% or more of their yearly income comes from, or 50% or more of their assets are in, the jurisdiction where they’re domiciled. Residence abroad is proved to DIAN with a tax residence certificate from that country, or an equivalent document.
Worked example
You were in Colombia from 1 October to 31 December: 92 days. Back on 1 March, you can stay until 30 May — your 183rd day in 365. On 31 May you’d pass 183, and since those days span two years, you’d be resident from the second.
Spain counts more than 183 days in its calendar year: see Spain tax residency. Other countries, side by side: 183-day rule by country.
How FlySee counts it
FlySee has no Colombia tracker built in. The calculator counts more than 183 days in any 365, the days you enter and leave included, as the law says. A tax tracker of your own counts it too — Colombia, fewer than 184 days, any 12 months, any part of a day — over 366 days, so a day early at most, never late. The tests for Colombian nationals aren’t counted.