GATAVIA GLOBAL · Gatavia Colombia

Short-term rentals in Colombia

This section explains how short-term rental works in Colombia and how to properly separate the different legal, tax, and operational layers. The concrete answer depends on the type of property, the method of exploitation, and the applicable rules for the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Colombia without confusing the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the form of exploitation, and the rules that may apply to the case. The specific and verified data is presented below in the Gatavia information block.

The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand, but they do not equate to occupancy, average price, or profitability of a property.

Tourism market in Colombia

Data, context and key indicators for the tourism market.

demand

1584378 visitors

Non-resident visitors · Q1 2026

Colombia received 1,584,378 non-resident visitors in the first quarter of 2026.

Period: Q1 2026

demand

Non-resident visitors · Q1 2026

Colombia received 1,584,378 non-resident visitors in the first quarter of 2026.

Period: Q1 2026

demand

Non-resident visitors in March 2026

In March 2026, 541,720 non-resident visitors entered.

Period: March 2026

demand

6.7 %

Growth of visitors in March 2026

In March 2026, non-resident visitors grew by 6.7% compared to the previous year.

Period: March 2026

demand

541720 visitors

Non-resident visitors in March 2026

In March 2026, 541,720 non-resident visitors entered.

Period: March 2026

economy

4.4 %

Economic weight of accommodation and food services

During 2025, the accommodation and food services sector contributed 4.4% of the national added value according to the official balance.

Period: 2025

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Mandatory RNT before operating

Yes. The RNT is a prerequisite and enabling requirement to start operations.

Mandatory RNT before operating Application: Providers of tourism services, including tourist homes Verified rule: Yes. The RNT is a prerequisite and enabling requirement to start operations. Conditions: Meet general and specific requirements of the category. Legal reference: Decree 1836 of 2021 / Decree 1074 of 2015

national

Annual renewal of the RNT

It must be renewed every year from January 1 to March 31.

Annual renewal of the RNT Application: Providers with RNT Verified rule: It must be renewed every year from January 1 to March 31. Conditions: Previously registered RNT. Legal reference: Decree 1836 of 2021

national

RNT number in advertising

The corresponding RNT number must be included in the provider's advertising.

RNT number in advertising Application: Tourist service providers advertising their services Verified rule: The corresponding RNT number must be included in the provider's advertising. Conditions: Active RNT. Legal reference: Law 1558 of 2012 / Decree 1836 of 2021

national

Compatibility with horizontal property

It must be declared that the regulations authorize the provision of the tourist housing service.

Compatibility with horizontal property Application: Tourist homes in properties subject to horizontal property Verified rule: It must be declared that the regulations authorize the provision of the tourist housing service. Conditions: Property subject to the horizontal property regime. Legal reference: Decree 1836 of 2021; Article 34 of Law 1558 of 2012

Short-term rental taxation

UVT 2026: COP 52.374

52374

Persona natural residente: tarifa marginal hasta 39%

39

General accommodation VAT

19

Sociedad nacional: tarifa general de renta 35%

35

Arrendamientos: renta de capital en Formulario 210 AG 2025

Costos y deducciones procedentes de rentas de capital AG 2025

Exemption for certain tourist services for residents abroad

0

Formulario 210 AG 2025: casillas 58, 60 y 61

Income tax of the holder

Regulatory and market evolution

07/03/2026

0% VAT for receptive tourism: it is the non-resident beneficiary that matters, not who pays

The payer may be different from the beneficiary.

05/11/2026

SIRE 2026: report of foreign guests

Migración Colombia maintains SIRE as the official tool for reporting foreigners accommodated.

03/31/2026

End of RNT renewal

End of RNT renewal Value: 31/03/2026 Reference year: 2026 Scope: Colombia Interpretation: From April 1, the unrenewed registration is automatically suspended.

12/24/2021

Annual renewal of the RNT

It must be renewed every year from January 1 to March 31.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Colombia

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

Alcaldía de Medellín

DANE

Departamento Administrativo de la Función Pública

DIAN

Dirección de Impuestos y Aduanas Nacionales - DIAN

Fondo Nacional de Turismo - FONTUR

Migración Colombia

MinCIT

Ministerio de Comercio, Industria y Turismo

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.