Colombia · Tax on foreign income
Does Colombia tax foreign income? A guide for Americans
Short answer
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.
What you'd pay, by situation
| Retiree on US income $0 as a non-resident; about $515 or $20,700 a year on $90,000 once resident | 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 |
|---|---|
| Remote worker paid from the US About $5,200 for 90 days on $60,000; about $7,600 a year if you live here | 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. |
| Working for a local employer Residents 0–39%; non-residents a flat 35% | Pay for work in Colombia is taxed in Colombia. You'll need a visa that allows local work. |
Checked against the law The 183-day test, the 35% and resident rates, and the source rule for work done here.
Not yet verified The pension exemption for US pensions, and the no-nomad-regime ruling.
How it 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.
Taxes in Colombia, with worked examples → The full Colombia guide →
Questions people ask
Does Colombia tax US Social Security and pensions?
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)
Remote worker paid from the US in Colombia: what would I pay?
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 in Colombia: what would I pay?
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%.