2.1ÌýÌýÌýÌý Withholding of income tax
2.1.1ÌýÌýÌýÌý Residence and scope of income tax
In Colombia, residents (not necessarily nationals) are taxed on their worldwide income and non-residents are taxed only on income that is generated in the State based on the economic connection between the income and the tax jurisdiction.
Those who are not Colombian nationals will be considered tax residents, if they remain in Colombian territory for a term of 183 continuous or discontinuous days, within any term of 365 days. If this period includes two different fiscal periods (calendar years), they will be a resident from the second year.
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Web page updated on 17 Mar 2025 15:25