Skip to content
Colombia Tax · Free Tool

DIAN Tax Residency Quick-Check

Count your days, answer a few yes/no questions, and see whether DIAN likely considers you a Colombian tax resident — plus which return you should be filing (Form 210, 110, or 160) and whether the wealth tax touches you. Based on Article 10 of the Estatuto Tributario and 2025/2026 UVT thresholds.

Your situation

Step 1 · The 183-day test
Step 2 · Income source
Step 3 · 2025 filing thresholds (declared in 2026)
Step 4 · Extra flags
Figures used: UVT 2025 = COP 49,799 (tax year 2025, declared in 2026); UVT 2026 = COP 52,374 for the foreign-asset and wealth-tax lines. Residency test per Art. 10, Estatuto Tributario. Thresholds change every year — this tool is orientation, not tax advice.
Questions Expats Ask

DIAN residency, in plain English

Am I a tax resident of Colombia?

Under Article 10 of the Estatuto Tributario, you become a Colombian tax resident if you are physically present in Colombia for more than 183 days — continuous or not — within any period of 365 consecutive days. Entry and exit days both count, and partial days count as full days. At 184 days or more inside a rolling 365-day window, DIAN considers you a tax resident.

Which form do I file — Form 210 or Form 110?

Tax residents file Form 210 (the residents' return under the cedular system) and must report worldwide income. Non-residents with Colombian-source income file Form 110 (the form used by non-residents and entities) on their Colombian-source income only. Non-residents with no Colombian-source income generally have no Colombian income return to file.

What is Form 160 (declaración de activos en el exterior)?

Form 160 is the annual foreign-asset declaration. Colombian tax residents whose foreign assets exceed 2,000 UVT at 1 January (COP 104,748,000 for 2026) must file it. It is informational — no tax is paid on the form itself — but assets individually worth more than 3,580 UVT (COP 187,498,920 in 2026) must be itemized one by one, and penalties for not filing are significant.

When does Colombia's wealth tax (impuesto al patrimonio) apply?

The wealth tax applies when your patrimonio líquido (net wealth) at 1 January is 72,000 UVT or more — COP 3,770,928,000 for 2026, roughly US$1.1 million — with marginal bands of 0.5%, 1.0%, and 1.5%. The 2025 emergency decree that briefly lowered the threshold to 40,000 UVT was struck down by the Constitutional Court (rulings C-075 and C-079 de 2026), so the Ley 2277 de 2022 regime stands, and amounts paid under the voided decree may be refundable.

Does the 183-day count reset every calendar year?

No. The 183-day test uses a rolling window of 365 consecutive days, not the calendar year. Days from October through May can add up to residency even though they sit in two different tax years. When the qualifying stay spans two tax years, residency applies from the second year.

Want the full picture — cedular rates, deductions, the exit checklist, and what US and Canadian filers should watch? Read our guides: DIAN taxes for expats in Colombia and the DIAN tax deep-dive on the blog, or see flat-fee filing packages and contact us.