Colombia Tax
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DIAN — Dirección de Impuestos y Aduanas Nacionales

Art. 10 Estatuto Tributario · 183-Day Rule
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A foreign national becomes a Colombian tax resident when they spend 183 days or more in Colombia within any rolling 365-day period, regardless of visa type. Both the day of entry and day of exit count. Tax residency applies to the calendar year in which the 183-day threshold is first crossed.

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Annual breakdown