Key facts · Colombia taxes for Americans and expats · updated Oct. 30, 2026
- Tax residency: more than 183 days in Colombia within any 365-day period generally makes you a resident, taxed on worldwide income
- Dividends to non-residents: 20% Colombian withholding (EC and CIB ADRs included)
- No U.S.–Colombia income tax treaty: double taxation is relieved mainly through foreign tax credits
- Exchange rate used for examples: 3,166.91 pesos per dollar (TRM, Oct. 30, 2026)
Not tax advice; confirm with a Colombian and a U.S. tax professional.
Updated Oct. 28, 2026 with the 2026 UVT (COP 52,374) · Tax year 2026, filed in 2027
If you live in Colombia, whether as a retiree, a digital nomad who stayed longer than planned, a remote worker paid in dollars or a Colombian who moved back from the U.S., you may owe a Colombian tax return in 2027 without realizing it. Colombia taxes residents on worldwide income, counts your U.S. brokerage account and 401(k) toward its thresholds, and requires a separate foreign-asset return above a set amount. This guide explains, in plain English, when you become a tax resident, whether you must file, how your U.S. investments are treated, and how to avoid paying twice.
Spend more than 183 days in Colombia in any 365-day period and you generally become a tax resident, taxed on worldwide income. As a resident you must file in 2027 if, for 2026, your gross assets exceeded about $75,000, your income reached about $23,300, or your card spending, purchases or deposits/investments exceeded the same amount. A U.S. brokerage or retirement account counts. Above about $33,300 in foreign assets you also file Form 160. Americans keep filing with the IRS too.
Are you a Colombian tax resident?
You are generally a Colombian tax resident if you spend more than 183 days in Colombia, continuous or not, within any 365-day period. Colombian nationals can also be residents under other tests, such as having their family or most of their assets in Colombia. Once resident, Colombia can tax your worldwide income and assets; non-residents are taxed only on Colombian-source income.
The charts and screeners behind our market coverage. Create a free account; if you later choose a paid plan you get a $15 discount.
Open TradingView → · Affiliate linkCalculator: do you have to file in 2027?
🧾 Do I have to file a Colombian tax return in 2027?
Based on 2026 UVT ($52,374) thresholds for tax year 2026 (filed in 2027). Simplified; confirm with the DIAN or an accountant.
Filing thresholds, in pesos and dollars
| Condition (tax year 2026) | UVT | COP | ≈ USD at 3,150 |
|---|---|---|---|
| Gross assets on Dec. 31 above | 4,500 | 235,683,000 | $74,800 |
| Gross income at or above | 1,400 | 73,323,600 | $23,300 |
| Credit-card spending above | 1,400 | 73,323,600 | $23,300 |
| Total purchases and consumption above | 1,400 | 73,323,600 | $23,300 |
| Deposits and financial investments above | 1,400 | 73,323,600 | $23,300 |
| Foreign assets requiring Form 160 above | 2,000 | 104,748,000 | $33,300 |
Meeting any one condition triggers the filing requirement. Many expats cross the asset threshold just through a U.S. brokerage account, or the deposits threshold by wiring savings to Colombia.
Fundamentals, charts, valuation and side-by-side comparisons of stocks, ETFs and funds worldwide, including Colombian ADRs. There is a free plan to start.
Try Koyfin → · Affiliate linkYour U.S. accounts and investments
| Asset | How Colombia treats it (residents) |
|---|---|
| U.S. brokerage account (stocks, ETFs) | Reported as an asset at its peso value on Dec. 31; dividends and realized gains are taxable income in Colombia |
| 401(k), IRA | Counts toward assets; treatment of contributions and withdrawals is complex, so get advice |
| U.S. bank accounts | Asset at Dec. 31 value; interest is taxable |
| Colombian-listed stocks | Gains generally tax-exempt if you sell under 3% of a company per year (art. 36-1) |
| Colombian CDs (CDTs) | Asset plus interest income; banks withhold tax at source |
| Real estate in Colombia | Asset at tax cost or cadastral value |
For more on Colombian stocks and dividends, see our Colombian stock and dividend tax guide.
Avoiding double taxation
- Americans: the IRS taxes U.S. citizens on worldwide income regardless of residence. Colombian income tax paid can generally be claimed as a foreign tax credit on your U.S. return, and the Foreign Earned Income Exclusion may apply to wages.
- No U.S.–Colombia income tax treaty: relief depends on each country’s domestic rules, so planning matters.
- Colombian side: residents can generally credit foreign taxes paid on foreign-source income, within limits.
- Get two advisers: a Colombian contador público and a U.S. preparer familiar with expats.
Four expat scenarios
| Person | Situation in 2026 | Files in Colombia? | Why |
|---|---|---|---|
| Mark, U.S. retiree in Medellín | Lived 300 days in Colombia; $250,000 in a U.S. brokerage | Yes, plus Form 160 | Resident; assets above both thresholds |
| Ana, remote worker | Paid $4,000/month by a U.S. company; 200 days in Bogotá | Yes | Resident; income above $23,300 |
| Luis, returning Colombian | Moved back in September after years in Florida | Depends on days and ties | May be resident under the family/asset tests |
| Julia, nomad | Spent 120 days in Cartagena | Generally no | Non-resident; only Colombian-source income taxed |
Colombian income tax rates
The peso effect
Your dollar assets are converted at the official rate (TRM) on Dec. 31. With the peso about 20% stronger in 2026, the same U.S. portfolio is worth fewer pesos, which can lower your reported assets. Foreign-exchange gains or losses can matter when you sell, so review them with an adviser. See why the peso is so strong.
When to file
Individuals usually file between August and October 2027, on dates set by the last two digits of their tax ID (cédula or NIT). The DIAN typically publishes the calendar in December; we will update this page when it does. Foreigners need a Colombian tax ID (RUT) to file.
Dividends from Colombian stocks: Ecopetrol (EC) and Bancolombia (CIB)
- Non-residents: Colombia withholds 20% on dividends paid to non-resident individuals, including holders of the New York ADRs. On Grupo Cibest’s 2026 ordinary dividend (about $5.70 per CIB ADR), that is roughly $1.14; on Ecopetrol’s 2026 dividend (about $0.65 per EC ADR), about $0.13.
- U.S. side: the dividend is taxable in the U.S.; you may be able to claim a foreign tax credit (Form 1116 or the simplified election) for the Colombian tax withheld. In an IRA, the Colombian withholding generally cannot be recovered.
- Colombian tax residents: dividends follow the Colombian resident rules covered in this guide, not the 20% non-resident rate.
- Details per stock: Bancolombia (CIB) dividend 2026 · Ecopetrol (EC) dividend 2026 · Colombia ETF (COLO).
Frequently asked questions
Do expats pay taxes in Colombia?
Yes, if they become tax residents by spending more than 183 days in Colombia within 365 days. Residents are taxed on worldwide income.
Do I have to report my U.S. brokerage account in Colombia?
If you are a tax resident and must file, yes. Foreign assets above 2,000 UVT (about $33,300) also require Form 160.
How much must I earn to file a Colombian tax return in 2027?
Gross income of COP 73,323,600 or more in 2026, about $23,300, or exceeding any other threshold.
Is there a U.S.–Colombia tax treaty?
No. Americans generally rely on foreign tax credits and, for wages, the Foreign Earned Income Exclusion.
When are Colombian tax returns due in 2027?
Usually between August and October 2027, by the last digits of your tax ID; the official calendar typically comes out in December.
Do I need a RUT to file?
Yes. Foreign residents must register in the RUT with the DIAN.
Related: Colombian stock and dividend taxes · Colombian peso today · Stock market glossary · Leer en español
Sources: Colombian Tax Code (arts. 10, 241, 36-1, 592–594-3, 607), DIAN, IRS guidance for U.S. citizens abroad. Bolsa al Día is not a tax adviser; this guide is general information. Consult a Colombian contador público and a U.S. tax professional.
Affiliate disclosure: some links on this page are affiliate links. If you sign up or subscribe through them, Bolsa al Día may earn a commission at no extra cost to you. This never affects our analysis. Learn more.
Leave a Reply