Taxation of Foreigners in Colombia 2025 | DIAN

In Colombia, tax residency is determined by Article 10 of the Tax Code. A person is considered a tax resident if they:

• Stay more than 183 days (continuous or not) in Colombia within 365 days.
• Have their family or main economic interests in Colombia.
• Report income or assets in the country.

This applies to foreigners who live or invest in Colombia and may require them to file an income tax return in 2025.

Tax Obligations for Foreigners in Colombia

Tax Residents

• Must file for worldwide income (inside and outside Colombia).
• Must report foreign assets.

Non-Tax Residents

• Only declare Colombian-source income.
• Use the DIAN Form 110.

Other Formal Duties

• Registration in the RUT (Tax ID Registry).
• Obtain an electronic signature to file.
• Keep information updated before DIAN.

2025 Tax Calendar for Foreigners

According to DIAN, the 2025 income tax return must be filed between August 12 and October 24, 2025, depending on the last two digits of the NIT.

Penalties for non-compliance include:

• Minimum penalty 2025: 10 UVT (~$510,000 COP).
• Late filing penalty: 5% per month on tax due.
• Omission penalty: up to 200% of tax value.

Required Documents for Foreigners to File Taxes

• Updated RUT.
• Income and withholding certificates.
• Bank statements and financial records.
• Foreign asset declarations (if applicable).
• Copy of foreigner ID card or valid passport.

Foreign documents may require official translation and apostille.

Practical Tips for Foreigners in Colombia

• Check if you qualify as a tax resident.
• Plan ahead to avoid DIAN penalties.
• Use available deductions (health, housing, education).
• If an investor, register your company or property in the RUT.

FAQs

What is the RUT and how to obtain it in 2025?
The RUT is the Tax ID Registry. It can be obtained online or at DIAN offices.

What happens if a foreigner does not file taxes in Colombia?
They may face fines and restrictions on financial or migration processes.

Do non-residents need to file taxes in Colombia?
Yes, if they receive Colombian-source income (e.g., rental property).

What are DIAN penalties in 2025?
The minimum fine is 10 UVT and it may go up to 200% of the tax due.

Conclusion

Complying with DIAN is crucial for foreigners in Colombia to avoid fines and legal issues.