Working in Colombia: local jobs, remote work and freelancing

In Colombia, what you may do for money depends on your visa, not on where your client or employer sits. The Cancillería's visa rules spell out which categories carry a work permit, which ones are limited to a specific employer, and which ones forbid local work altogether. Taxes and social contributions then follow your residence and the type of income. This guide sorts out the three situations Americans usually face: a job with a Colombian employer, remote work for a US company, and freelancing.

The ground rule: your visa sets your activities

Resolution 5477 of 2022, the visa rulebook, says the visa type determines the activities a foreigner may carry out in Colombia. The Cancillería adds that the work permit attached to some Migrant (M) categories is valid for the same period as the visa, and that both the foreigner and the employer must follow the Labor Code, social security rules and the reporting obligations for foreign workers.

A visitor entry permit (PIP) at the airport does not allow paid activity in Colombia. That includes being paid by a Colombian company for a short project.

Option 1: a job with a Colombian employer (M Trabajador)

The M worker visa is for foreigners hired by a legal entity in Colombia under an employment contract. According to the Cancillería, the application needs:

1. The ministry's official "formato resumen de contrato", signed by the employer's legal representative and by you, with your position, salary and specific activities. The Cancillería notes this form does not replace the employment contract.
2. A motivation letter from the employer explaining your suitability, your duties, your training, why a Colombian is not being hired for the role, and how many direct jobs the company generates.
3. Bank certifications or statements in the employer's name for the last four months showing average monthly income of 100 monthly legal minimum wages (SMMLV).
4. For non-regulated professions, your apostilled and translated degree or proof of experience.
5. For regulated professions, the permit or license from the relevant professional council.

The visa lasts up to three years and allows dependents. Its main restriction is narrow: the Cancillería states the work permit is exclusively for the position, entity, profession or activity for which it was granted. Changing jobs means a new visa. Time on the M worker visa counts toward the resident (R) visa after five years.

Employers have extra duties. The ministry's contract form reminds them that they commit to pay the return travel of the worker and family at the end of the contract, on visa cancellation, deportation or expulsion.

Option 2: remote work for a US employer or US clients (V Nómada digital)

The V digital nomad visa covers remote work or telework from Colombia exclusively for foreign companies, as an employee or as an independent contractor. US citizens qualify because the visa is limited to passports from countries exempt from short-stay visas. The applicant shows a letter from the foreign company describing the relationship and pay, bank statements with income equal to at least three SMLMV over the last three months, and health insurance valid in Colombia. It lasts up to two years.

The restriction is explicit: the visa does not permit work or paid activity for any person or company domiciled in Colombia. If a Colombian client wants to hire you, this visa does not cover it.

For short trips, the Cancillería says nationals of visa-exempt countries can work remotely under the visitor permit as long as no Colombian company pays them and the stay is within 90 days, extendable to 180 days in the calendar year.

Option 3: freelancing and self-employment

Self-employed people serving Colombian clients have a few routes:

• M Profesional independiente, for independent professionals, with its own requirements on the Cancillería site.
• M Socio o propietario, for owners or partners of a Colombian company.
• R resident visa, which the Cancillería says carries an open work permit for any lawful activity, subject to the rules of regulated professions.

Once you invoice in Colombia, the DIAN expects you to hold a RUT, its taxpayer registration, before you start the activity. Depending on your income and activity, you may also have electronic invoicing duties. Read the DIAN's guidance for your case before you send your first invoice.

Taxes: where they are due

Two systems apply at the same time.

Colombia. The DIAN treats you as a tax resident if you are in Colombia more than 183 calendar days, continuous or not, within any 365-day period. Residents are taxed on worldwide income, including salary from a US employer earned while working from Colombia. Non-residents are taxed only on Colombian-source income.

United States. US citizens file a US return on worldwide income regardless of residence. The IRS lets qualifying people abroad exclude foreign earned income with Form 2555: up to $130,000 for tax year 2025 and $132,900 for 2026, under the bona fide residence or physical presence test (330 full days abroad in 12 consecutive months). Income taxed in Colombia can also generate a foreign tax credit. The IRS treaty list does not include Colombia, so there is no US-Colombia income tax treaty to change these rules.

Social contributions

Colombia's health system is funded through monthly contributions. The Ministry of Health's contributory regime covers formal employees, independent workers with payment capacity and pensioners. Employees on a Colombian payroll contribute through the employer. Independent workers pay their own contributions.

On the US side, there is no US-Colombia totalization agreement: Colombia is not on the Social Security Administration's list of agreement countries. That means no certificate of coverage is available to exempt you from one system's contributions. A US employer keeping you on US payroll continues to withhold US Social Security, and a self-employed American abroad generally still owes US self-employment tax even when the earned income exclusion applies to income tax.

A quick decision table

• Colombian employer: M worker visa, Colombian payroll, contributions through the employer, Colombian tax on wages.
• US employer, working from Colombia: V digital nomad visa, no Colombian clients, check Colombian tax residence after 183 days.
• Colombian clients as a freelancer: M independent professional, M business owner or R visa, plus a RUT.
• Retired with a pension: the M pension visa does not allow work at all.

Before you sign anything

Ask the employer which visa category they will sponsor and request the contract summary form early, because the employer's bank evidence and motivation letter take time to prepare. If you are moving with a US employer, confirm in writing that the company accepts you working from Colombia; some employers restrict it for payroll and legal reasons. Keep pay records, contracts and visa copies in one file. You will need them for visa renewals, the R visa application and your tax returns in both countries.

Common questions

Can I work for a US company while living in Colombia? Yes, with the V digital nomad visa, which covers remote work exclusively for foreign companies. It does not allow paid work for people or companies domiciled in Colombia.

Can I change jobs on a Colombian M worker visa? Not on the same visa. The Cancillería states that its work permit applies only to the position, entity and activity it was granted for, so a new employer means a new visa.

Is there a US-Colombia totalization agreement? No. Colombia does not appear on the Social Security Administration's list of countries with totalization agreements, so no certificate of coverage is available.

When do I become a Colombian tax resident? The DIAN treats you as resident after more than 183 calendar days in Colombia, continuous or not, within any 365-day period. Residents are taxed on worldwide income.