Do You Know the Difference Between Migratory and Tax Residency in Colombia?

If you are a foreigner considering investing in Colombia or simply enjoying the country for extended periods, it is essential to understand the difference between migratory residency and tax residency. Although they may sound similar, each has different implications in terms of stay duration and tax obligations.

Migratory Residency: How Long Can a Foreigner Stay in Colombia?

Migratory residency is regulated by Migración Colombia and determines how long a foreigner can stay in the country without requiring a visa.

Tourists without a visa: Can stay in Colombia for a maximum of 90 days upon entry with a tourist stamp in their passport.
Stay extension: A 90-day extension can be requested, allowing a total stay of 180 days per calendar year.
More than 180 days: If a foreigner wants to stay longer, they must obtain a temporary or residence visa, depending on their purpose (work, investment, study, etc.).

By following these rules, you won’t have to worry about migratory sanctions and can continue enjoying Colombia without restrictions.

Tax Residency: When Does a Foreigner Need to Pay Taxes in Colombia?

Being a tax resident means that Colombia considers you a taxpayer, requiring you to declare your income and assets to the tax authority (DIAN). Unlike migratory residency, this is not based on how many days you are legally allowed to stay but rather on the total time you have spent in the country within a specific period.

A foreigner is considered a tax resident in Colombia if they have stayed in the country for more than 183 days within any 365-day period. These days do not have to be consecutive; they are counted within a rolling year.

How Are the 183 Days Counted in the Last 365 Days?

Tax residency in Colombia is not based on a fixed calendar year (January–December) but on a rolling 365-day period. This means that at any point in the year, DIAN will check whether you have spent more than 183 days in the country within the last 365 days.

🔹 Example: If you arrived in Colombia on July 1, 2023, and left on December 15, 2023, you stayed 167 consecutive days (you are not yet a tax resident). However, if you returned on January 10, 2024, and stayed until February 10, 2024, you would have accumulated more than 183 days within a rolling 365-day period, making you a tax resident.

How to Avoid Becoming a Tax Resident?

If you want to ensure that you do not exceed 183 days in a rolling 365-day period, you can strategically plan your travels. Here’s a practical example:

🔹 Planning Example:

You arrive in Colombia on March 1 and stay until June 30 (122 days).
You leave the country and travel elsewhere for 3 months.
You return to Colombia on October 1 and stay until December 15 (76 additional days).
In total, you will have accumulated 198 days in the calendar year, but only 168 days within a rolling 365-day period, thus avoiding tax residency.

🔹 Tools to Keep Track of Your Days:

Travel tracking apps, such as Google Timeline or flight control apps.
Manual record-keeping, noting entry and exit dates in a calendar.
Checking your passport or migratory stamp periodically to verify your stay history.

Key Differences Between Migratory and Tax Residency

Residency Type	Controlled by	Main Rule	Consequence
Migratory	Migración Colombia	180 days per year (90 + 90 extension)	If you want to stay longer, you need a visa.
Tax	DIAN	More than 183 days in the last 365 days	You must declare income and possibly pay taxes in Colombia.

🔹 Important: You can be legally in Colombia under Migración Colombia, but if you accumulate more than 183 days within a rolling 365-day period, DIAN will consider you a tax resident, even if you do not have a visa or foreigner’s ID (cédula de extranjería).

How Does This Affect Foreign Investors?

For those investing in real estate in Colombia and traveling frequently, it is essential to track how many days they spend in the country. If your goal is to avoid becoming a tax resident, you should make sure not to exceed 183 days in any rolling 365-day period. However, if you decide to stay and become a tax resident, it is advisable to seek expert tax advice to optimize your tax situation.

At Velez Property, we not only help you find the best real estate investment opportunities in Colombia, but we also guide you through the legal and tax aspects you need to consider for a secure and profitable investment. 📩 Contact us for more information.