US taxes for Americans in Colombia

Front-loaded answerColombia taxes residents — anyone over 183 days in a 365-day window — on worldwide income at up to 39%, and there's no US treaty to soften it. You still file a US return every year. The whole game is the 183-day line and the Foreign Tax Credit: cross the line and you owe Colombian tax on everything; stay under it and you don't become a Colombian tax resident.

The 183-day rule & worldwide income

Spend more than 183 days in Colombia within any 365-day window (consecutive or not, counting entry and exit days) and you're a Colombian tax resident — taxed on worldwide income at progressive rates from 0% up to 39%. That's a sharp contrast with territorial Costa Rica and Panama, where foreign income is never taxed.

• !Under 183 days: not a Colombian tax resident — Colombia taxes only Colombian-source income
• !Over 183 days: worldwide income taxed in Colombia (0%–39%), including US pensions and remote pay
• !No treaty and no totalization agreement — plan the day count deliberately

FEIE, the Foreign Tax Credit & FBAR/FATCA

On the US side, the FEIE excludes earned income up to $130,000 (2025) / $132,900 (2026), and without a treaty the Foreign Tax Credit (Form 1116) is your main tool to credit any Colombian tax against your US bill. Colombian bank accounts trigger the usual FBAR and FATCA reports.

Frequently asked

Is there a US–Colombia tax treaty?

No. As of 2026 there's no income tax treaty or totalization agreement between the US and Colombia. You manage double taxation with the Foreign Tax Credit, and the 183-day residency line determines whether Colombia taxes your worldwide income.