Colombia Tax Filing Rules for Non-Residents in 2025

Personal Finance & Compliance

A non-resident for tax purposes must file an income tax return in Colombia for the 2025 taxable year only if they received Colombian-source income that was not fully covered by final withholding at source, or if they crossed DIAN's UVT-based filing thresholds—otherwise, no return is required.

Who qualifies as a non-resident for Colombia non-resident tax purposes

Colombia's tax residency rules hinge on physical presence, not citizenship or visa type. You are a non-resident if you did not spend more than 183 days in Colombia within any 365-day period that ended during the 2025 calendar year.

The days need not be consecutive. DIAN counts every partial day as a full day, so even a brief stopover can push you closer to the threshold.

This status matters enormously for your tax exposure. As a non-resident, Colombia taxes you only on income sourced inside the country and on assets located there—not on your global salary, foreign dividends, or overseas property.

When a non-resident must file a 2025 return

The obligation to file turns on two tests. First, did you receive Colombian-source income during 2025?

Second, was that income fully and correctly taxed through withholding at source?

Colombian-source income includes salary from a Colombian employer, fees for services provided to Colombian clients, rental income from Colombian property, dividends and interest from Colombian entities, and gains on the sale of Colombian assets such as real estate or shares. If you had any of these, you move to the next test.

Under Articles 407 to 411 of the Tax Statute, non-residents are generally taxed on Colombian-source income through withholding at source. If the correct withholding was applied to all such payments and that withholding is considered final, you may be exempt from filing—even if you received Colombian income.

However, if withholding was not applied, was applied at the wrong rate, or is not definitive for that income type, you must file a return. Several Colombian tax advisory firms confirm that a non-resident whose Colombian-source payments were not subject to proper withholding is obliged to submit Form 110.

DIAN's UVT thresholds for 2025

DIAN applies the same UVT-based thresholds to residents and non-residents alike. For non-residents, only Colombian amounts and Colombian assets count toward these limits, but the threshold values themselves are identical.

For tax year 2025, the key thresholds are approximately as follows: gross annual income of 1,400 UVT (around COP 69.7 million, or roughly US$17,400 at early-2025 exchange rates), total net worth of 4,500 UVT (about COP 224.1 million, or US$56,000), credit card spending of 1,400 UVT, total purchases and expenses of 1,400 UVT, and total bank deposits and investments in Colombia of 1,400 UVT.

Exceeding any single one of these thresholds triggers a filing obligation, unless you are a non-resident whose income was fully covered by final withholding. The UVT value is adjusted annually for inflation, so confirm the exact figure with DIAN before filing.

When no Colombia non-resident tax return is required

A non-resident generally does not need to file an income tax return in Colombia for 2025 if three conditions are all met. First, you were not a tax resident during the relevant 365-day period ending in 2025.

Second, you had no Colombian-source income or Colombian-related transactions—no work for Colombian payers, no Colombian property income or sales, and no Colombian-source dividends or interest. Third, if you did have such income, all payments were subject to the correct final withholding at source and you did not exceed any DIAN threshold that independently requires filing.

Practitioner guides consistently state that a foreign non-resident with no Colombian activities in the year will likely have no filing obligation. Even with activities, you only file if thresholds are exceeded or withholding is not definitive.

What investors and expats should watch

For international investors holding Colombian real estate or shares, the filing calculus changes quickly. Rental income, capital gains on property sales, and dividends from Colombian companies all count as Colombian-source income and can push you over the 1,400 UVT threshold.

Expats who spent part of 2025 working remotely for a Colombian entity should pay close attention. Even a short consultancy engagement can create a filing requirement if the payer did not withhold correctly or if your total Colombian income crossed the threshold.

The tax rate for non-resident individuals who must file is generally a flat rate between 20% and 35%, depending on the type of income. Some guidance for 2025-2026 points to a 35% rate for non-resident individuals filing a return, with separate rules for dividends and certain other items.

Confirm the applicable rate with a Colombian tax adviser, as it varies by income category.

Practical steps to determine your filing status

Start by counting your days in Colombia across any 365-day period ending during 2025. If the total is 183 days or fewer, you are a non-resident for that year.

Next, list every instance of Colombian-source income or Colombian asset transactions from 2025. Include employment income, service fees, rent, dividends, interest, royalties, and capital gains from Colombian assets.

Finally, verify whether proper withholding at source was applied to each payment under Articles 407-411 of the Tax Statute. Check your payment receipts and consult the payer if unsure.

Then compare your Colombian income, net worth, bank deposits, and credit card spending against the 2025 UVT thresholds. If you either had no Colombian-source income or were fully covered by definitive withholding and did not cross any threshold, you normally do not have to file.

Otherwise, you will be required to submit Form 110 by the 2026 deadline.

Frequently Asked Questions

Do I need to file a Colombian tax return if I only own a holiday home there but never rent it out?

Owning a property alone does not automatically trigger a filing requirement. However, if the property's value pushes your Colombian net worth above 4,500 UVT (about COP 224.1 million), or if you sell it and realise a capital gain, you will likely need to file.

Simply holding an unrented holiday home with no income and a value below the threshold generally does not create an obligation.

What happens if I exceed the 183-day threshold partway through 2025?

You become a tax resident from the moment you cross 183 days within any 365-day period ending in 2025. As a resident, you are taxed on worldwide income, not just Colombian-source income, and the filing requirements expand significantly.

This status applies for the entire taxable year in which the threshold is crossed.

Can I claim a foreign tax credit in Colombia for taxes paid elsewhere on the same income?

Colombia has double-taxation treaties with several countries, including Spain, the United Kingdom, Canada, and Chile, among others. If you are a resident of a treaty country and Colombian tax is withheld on your Colombian-source income, you may be able to claim a credit or exemption under the relevant treaty.

Non-residents without treaty protection generally cannot offset foreign taxes against Colombian tax on the same income, so professional advice is essential.