Colombia · Taxes
Colombia taxes for US citizens
Source-checked18 sources, 17 officialHow we checkIn brief
Colombia taxes your worldwide income once you spend more than 183 days in any 12 months. Pay for work done in Colombia is taxed from day one, even if a US company pays it.
In short: what you'd pay in Colombia
Retiree on US income
On shorter stays, US pensions and interest aren't taxed here. Once you're resident, it depends on whether a US pension gets Colombia's pension exemption. Needs review
Ballpark: $0 as a non-resident; about $515 or $20,700 a year on $90,000 once resident
Remote worker paid from the US
Work done in Colombia is taxed from day one, with no nomad exemption. Non-residents pay a flat 35% on pay for their days here.
Ballpark: About $5,200 for 90 days on $60,000; about $7,600 a year if you live here
Working for a local employer
Pay for work in Colombia is taxed in Colombia. You'll need a visa that allows local work.
Ballpark: Residents 0–39%; non-residents a flat 35%
Checked against the lawThe 183-day test, the 35% and resident rates, and the source rule for work done here.
Not yet verifiedThe pension exemption for US pensions, and the no-nomad-regime ruling.
How Colombian tax works
- Tax residence: more than 183 days in Colombia in any 12 months, counting arrival and departure days.
- What's taxed: residents pay 0–39% on worldwide income; non-residents pay 35% on Colombian income only.
- No US tax treaty or Social Security agreement: US payroll tax continues, and there's no treaty relief.
- Your US return: you still file every year. Colombian tax may still be credited against US tax; see a tax adviser.
- Wealth tax: net wealth over about $1.14 million is taxed at 0.5–1.5% a year, and non-residents pay on property in Colombia.
Checked against the lawThe wealth tax threshold, rates and home allowance.
Not yet verifiedNo US treaty or Social Security agreement, from the US government's lists.
Sources (8)
Legal basis and exact figures
- Wealth tax: due on net wealth (patrimonio líquido) of 72,000 UVT or more on 1 January (2026: COP 3,770,928,000, about $1.14 million), after excluding the first 12,000 UVT of the home you actually live in (ET arts 292-3, 294-3, 295-3). Rates 0.5%, 1% and, above 239,000 UVT, 1.5%; the 1.5% band applies only 2023–2026 (art 296-3). Non-residents pay on wealth held directly in Colombia (art 292-3 num 2).
- Struck down: Decreto Legislativo 1474 de 2025 (2026 threshold 40,000 UVT, rates up to 5%) was suspended and then declared inexequible (Sentencia C-079-26; judgment text not read). DL 173 de 2026's 2026 levy applies to companies, not individuals. Wealth tax isn't modelled in the examples.
Links
- Estatuto Tributario (Secretaría del Senado, compiled text)
- Estatuto Tributario, part 12 (arts 292-3 to 298-3, impuesto al patrimonio)
- Decreto Legislativo 1474 de 2025 (Senado compilation with vigencia notes)
- Decreto Legislativo 0173 de 2026 (wealth tax on companies, 2026)
- IRS: US income tax treaties A to Z
- SSA POMS GN 01701.005: totalization agreements in force
- IRS: US citizens and resident aliens abroad
- IRS: foreign tax credit, how to figure the credit
Nine worked examples, 2026
The retiree has $30,000 of Social Security, a $40,000 private pension and $20,000 of interest. The 90- and 182-day rows are non-residents; the 365-day rows are residents.
| Who | Days in Colombia | Colombia income tax | US income tax, before credits |
|---|---|---|---|
| Remote employee, $60,000 | 90 | $5,178 | $5,020 |
| Remote employee, $60,000 | 182 | $10,471 | $5,020 |
| Remote employee, $60,000 | 365 | $7,581 | $5,020 |
| Remote employee, $150,000 | 90 | $12,945 | $24,734 |
| Remote employee, $150,000 | 182 | $26,178 | $24,734 |
| Remote employee, $150,000 | 365 | $36,403 | $24,734 |
| Retiree, $90,000 | 90 | $0 | $8,348 |
| Retiree, $90,000 | 182 | $0 | $8,348 |
| Retiree, $90,000 | 365 | Not settled | $8,348 |
Don't add the two columns: credits and the foreign earned income exclusion can cut the US part.
Needs reviewThe retiree's Colombian tax when living there all year.
Sources (15)
Legal basis and exact figures
- Residence test: more than 183 calendar days, entry and exit days included, in any 365 consecutive days (ET art 10 num 1); if the period spans two years, resident from the second. Residents taxed on worldwide income, non-residents on Colombian-source only (art 9).
- Non-resident employees (90, 182 days): salary for days worked physically in Colombia is Colombian-source whoever pays it (art 24 num 5); flat 35% on the gross allocation (art 247) with no deductions. Allocations: $14,794.52 and $29,917.81 on $60,000; $36,986.30 and $74,794.52 on $150,000. Non-resident deductions (DIAN Concepto 577 de 2020) not read; no withholding by a US employer, so the art 592 non-filing exception wouldn't apply. No digital-nomad regime (DIAN Concepto 9079 de 2023).
- Resident employees (365 days): salary in UVT (COP 52,374, DIAN Res 000238 de 2025) less the 25% labour exemption capped at 790 UVT (art 206 num 10) within the 40% / 1,340 UVT limit (art 336), then the art 241 table (0% to 1,090 UVT; 19, 28, 33, 35, 37, 39%): $7,581.16 on $60,000; $36,402.97 on $150,000. Excludes Colombian social-security contributions (not researched) and the 1% e-invoice deduction.
- Retiree, 90 and 182 days: US Social Security, a US private pension and US interest aren't Colombian-source (art 24) for a non-resident. Income tax only; not a claim about VAT, wealth or property tax.
- Retiree, 365 days: not settled. (A) If the pensions qualify for the art 206 num 5 exemption (up to 1,000 UVT a month; par 3 covers pensions obtained abroad but requires meeting Ley 100 de 1993 requirements), only the $20,000 interest is taxed: about $515.04. (B) If not, all $90,000 is taxable: about $20,738.12. Colombian credit for US tax on the interest (art 254) not applied.
- US side: US figures are federal income tax before the exclusion and credits; employee FICA is extra ($4,590 on $60,000; $11,475 on $150,000). Colombia isn't on the IRS income-treaty list and there's no totalization agreement (SSA POMS GN 01701.005), so the US credit is unilateral (Form 1116 limits). Colombia's own credit (art 254) doesn't cover salary for work done in Colombia. No totals.
- Rates: pesos at TRM 3,301.91 (13 Nov 2026), a single illustrative rate; real liability uses the rate on each payment date.
Links
- Estatuto Tributario (Secretaría del Senado, compiled text)
- Estatuto Tributario, part 12 (arts 292-3 to 298-3, impuesto al patrimonio)
- Decreto Legislativo 1474 de 2025 (Senado compilation with vigencia notes)
- Decreto Legislativo 0173 de 2026 (wealth tax on companies, 2026)
- DIAN: Concepto 009079 de 2023 on digital nomads
- DIAN: Resolución 000238 de 2025 (UVT 2026)
- Superintendencia Financiera TRM series (datos.gov.co)
- IRS: US income tax treaties A to Z
- SSA POMS GN 01701.005: totalization agreements in force
- IRS: 2026 inflation adjustments
- IRS: US citizens and resident aliens abroad
- IRS: foreign earned income exclusion
- IRS: foreign tax credit, how to figure the credit
- IRS: FICA tax rates (Topic 751)
- IRS Publication 915: Social Security benefits
Other Colombia guides
Every rule with its legal source.
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