Tax residency in Colombia: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in rolling 365 days
- Window
- Rolling 365 days
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 calendar days, consecutive or not, in any 365 consecutive days: not the tax year, a rolling window. The day of entry and the day of exit count. If the window falls across two tax years, you are resident from the second one, so crossing the threshold and the year you are taxed in are not the same date.
The count does not decide on its own.