Living in Colombia: 183 days out of 365, Colombian nationals and declarations

In Colombia, an individual's tax residency is primarily determined by the amount of time spent there: more than 183 calendar days, whether continuous or not, within any 365-day period. This is stipulated in Article 10 of the Estatuto Tributario (Tax Code). Non-residents are taxed only on their Colombian-source income and gains, and on their assets located in the country. This page is based on texts and documents from DIAN, the Colombian tax authority. It does not provide the income tax or wealth tax rates, as these could not be obtained from official sources.

More than 183 days out of 365 consecutive days

Article 10 counts calendar days, including entry and exit days. Attendance may be continuous or not. The calculation is based on "any period of 365 consecutive days," therefore on a rolling period and not on the calendar year.

The text adds a rule for periods of residence spanning more than one year: the person is then considered a resident starting from the second year or period of entitlement. Read this rule in its entirety before performing any calculations that span two years.

Colombian nationals: a six-way test

A Colombian is also considered a resident if they meet one of the criteria in paragraph 3 of Article 10:

A paragraph added by Act 1739 of 2014 disqualifies a national from residency status if they have at least 50% of their income or assets in their jurisdiction of residence. The government determines how this can be proven.

This section directly concerns a French citizen who also has Colombian nationality, or whose spouse is Colombian and resides in Colombia.

Proving your residence abroad

A French national proving their tax residence abroad must present a tax residence certificate issued by the country in question. The format of this certificate is not described here.

Non-resident: Colombian source and heritage located in Colombia

Article 9 limits the taxation of non-residents to their domestic income and gains, and their assets located in the country. They are also liable for remittance tax (impuesto de remesas). The first paragraph of the same article, which concerns residents, bears the notation "Inciso derogado por el artículo 198 de la Ley 1607 de 2012" on the DIAN website: this page does not refer to this paragraph and says nothing about the extent of resident taxation.

When do you have to declare? The thresholds in UVT

The DIAN (National Tax Administration) has published the cases in which personal income tax returns are mandatory for the 2025 tax year. Two of these cases are: gross assets exceeding 4,500 UVT (Unité de Valeurs Travailleurs Techniques - Taxable Values Units) as of December 31, 2025, or gross income equal to or exceeding 1,400 UVT in 2025. The reference UVT for 2025 is 49,799 pesos.

The page cites other cases (VAT responsible, card spending, purchases, deposits) which are not detailed here.

Assets abroad: Form 160

Income tax payers with foreign assets must file Form 160 if the value of those assets on January 1st exceeds 2,000 UVT, which is equivalent to 104,748,000 pesos for 2026 according to the DIAN (National Tax Administration). The declaration is for informational purposes only: "no hay valor a pagar por parte del declarante por impuesto" (no value to be paid by the declarant for tax purposes). The page is undated.

Dual residency with France

A French citizen who moves to Colombia can remain domiciled in France for the purposes of Article 4 B of the French General Tax Code (CGI). The French tax authorities consider three criteria: the primary residence or place of residence, professional activity, and the center of economic interests. It is sufficient for one of these criteria to be met. A stay of more than six months is generally considered a primary residence, although this is not an absolute criterion (BOI-IR-CHAMP-10).

When both countries consider you a resident, the Franco-Colombian tax treaty prioritizes you in the following order: permanent home, closest personal and economic ties, habitual residence, nationality, and mutual agreement. For a resident of Colombia, it provides for a deduction equal to the tax paid in France, up to the amount of the corresponding Colombian tax. Our page on the treaty details these points.

Health and retirement: what the Cleiss says

According to the Cleiss (fact sheet updated on September 30, 2026), all Colombian residents have access to the general health system (SGSSS), and membership in a public health establishment (EPS) is mandatory. Retirement is mandatory for those with an employment contract, with a choice between the public and private schemes. The fact sheet does not mention a bilateral agreement between France and Colombia or any rules regarding secondment.

Visa-free stay: 90 days

France Diplomatie indicates that French citizens can enter Colombia without a visa for a maximum of 90 days, upon presentation of a return ticket. Travelers without proper documentation, including working tourists, are subject to heavy fines. The page does not have an update date specified. Conditions for longer stays are not addressed here.

183-day out of 365 test: numerical example (fictitious profile)

Situation. Julien, a fictional profile, stays in Colombia from November 10, 2025 to February 28, 2026 (111 days), then from May 15 to August 10, 2026 (88 days).

Issue. He wants to know if he meets the attendance requirement of Article 10, which counts days over any period of 365 consecutive days.

Strategy. He adds up his days of presence over the 365-day window that contains the most and compares the total to the threshold of 183 days.

Result. Between November 1, 2025, and October 31, 2026, his stays total 199 days: the threshold is exceeded by 16 days. Neither stay, considered individually, reaches 183 days. The rule specific to stays spanning two years (residence beginning in the second year) is not applied in this calculation. The dates are hypothetical.

What this page does not cover

It does not provide the progressive personal income tax scale, nor the wealth tax and its rates, nor the withholding taxes levied on non-residents, nor how residents are taxed on their foreign income. It also does not cover long-stay visas, local savings products, inheritance, or social security beyond the information provided by the CLEISS (French Social Security Information Centre). Local tax matters should be reviewed with a Colombian professional; French tax matters are addressed in our sections on departure and tax residency.

Living in Colombia: what changes depending on your situation

• The number of days spent in the country over 365 consecutive days.
• Your nationality, especially if you are also Colombian.
• The residence of your spouse and minor children.
• The portion of your income, property, and assets located in Colombia.
• The amount of your assets abroad as of January 1st.
• Your immigration status and the duration of your stay.

The rule depends on your situation. No results are guaranteed.