Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Colombia tax professional before filing.
Bogotá · Colombia · Short-term rental taxes
Short-Term Rental Taxes in Bogotá, Colombia
STR income earned in Bogotá is subject to Colombian national income tax (Impuesto sobre la Renta), and hosts must also register with the national tourism registry and comply with VAT and industry-and-commerce tax obligations.
The 30-Second Answer
- All STR income in Bogotá is taxable under Colombia's Impuesto sobre la Renta (income tax); you must register with the DIAN (Colombia's tax authority) and obtain a RUT (tax ID) before operating.
- Hosts renting as a tourism service must register on the Registro Nacional de Turismo (RNT) maintained by MinCIT — operating without it can result in fines.
- STR activity may be subject to IVA (VAT, currently 19%) if you qualify as a responsible party, and to Bogotá's Impuesto de Industria y Comercio (ICA) on gross receipts at rates set by the Distrito.
- Deductible expenses (maintenance, management fees, depreciation, utilities) can reduce your taxable rental income; keep all receipts and file your annual Declaración de Renta by the DIAN deadline each year.
Deductions
What Bogotá STR Hosts Can Deduct
Colombia's tax rules allow hosts to deduct costs that are necessary, proportional, and causally linked to generating rental income — reducing the base on which income tax is calculated.
Improvements that extend the useful life of the property are generally capitalised and depreciated rather than expensed immediately. Under IFRS-aligned Colombian rules (assets acquired after 31 December 2016), depreciation follows the effective benefit period of each asset component. Always retain invoices (facturas electrónicas) to substantiate deductions with DIAN.
Filing Calendar
Key Dates & Filing Calendar
DIAN publishes the exact filing calendar each year by decree; dates below reflect the typical annual pattern for natural persons (personas naturales).
DIAN publishes a new filing-calendar decree each January. Check dian.gov.co for the exact staggered deadline that applies to your NIT or cédula number before each filing season.
DIAN (Dirección de Impuestos y Aduanas Nacionales) — dian.gov.co; Secretaría Distrital de Hacienda — haciendabogota.gov.co
Income Tax Treatment
How Your STR Income Is Taxed in Colombia
Colombia does not offer a simplified two-regime election for STR income. Instead, natural-person hosts choose between declaring rental income as 'rentas de capital' (capital income) or, if the activity is habitual and commercial, as 'rentas no laborales' (non-employment income). Both allow actual-cost deductions; the difference lies in how the income is categorised and which cedular tax schedule applies.
Rentas de Capital (Capital Income)
Passive rental income from property you own
- Rental income is placed in the 'rentas de capital' cedula under Colombia's cedular income-tax system.
- Deductible costs (interest, depreciation, maintenance, etc.) are subtracted to arrive at net taxable income.
- Net income is taxed at progressive rates up to 39% for natural persons (2024 tax year).
- Losses in this cedula can only offset other capital income, not labour income.
No statutory ceiling — applies to all rental income treated as passive
Rentas No Laborales (Non-Employment / Business Income)
Active STR operation with services (cleaning, concierge, etc.)
- If your STR activity is habitual and includes services, DIAN may classify it as 'rentas no laborales' (business/non-labour income).
- All ordinary and necessary business expenses are deductible against gross receipts.
- Progressive rates up to 39% apply; however, business-related deductions are typically broader.
- You may also need to register as a merchant (comerciante) with the Cámara de Comercio de Bogotá and file ICA returns.
- IVA (19%) obligations are more likely to apply in this category.
No statutory ceiling — applies when activity is deemed commercial
Depreciation
Depreciation Rules for Bogotá STR Properties
Colombia follows IFRS-aligned depreciation for assets acquired after 31 December 2016, meaning each asset component is depreciated over its expected useful life. Older assets follow statutory useful-life tables.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Building structure (pre-2017 rules) | 20 years | Straight-line or declining-balance; residual value floor of 10% of cost under declining-balance |
| Furniture & fixtures (pre-2017 rules) | 10 years | Office furniture and equipment; same methods available |
| Computer equipment & appliances (pre-2017 rules) | 5 years | Vehicles also 5 years under the pre-2017 table |
| Assets acquired after 31 Dec 2016 (IFRS) | Useful life per IFRS assessment | Each component depreciated separately based on expected economic benefits; DIAN accepts IFRS useful-life estimates |
Depreciation rates may be increased by 25% for each additional 8-hour shift of asset use (pro-rata for fractions). When tax depreciation exceeds book depreciation, a reserve equal to 70% of the difference must be established.
Gains on the sale of depreciated property are taxable as income (recapture) under Colombian income-tax rules. The taxable gain equals the sale price minus the fiscal cost (original cost less accumulated depreciation).
ICA & Tourism Levies
Bogotá Local Taxes on STR Activity
Beyond national income tax, Bogotá STR hosts face the city's Impuesto de Industria y Comercio (ICA) on gross receipts and must comply with national IVA (VAT) rules on accommodation services.
Bogotá's Secretaría Distrital de Hacienda administers ICA, which applies to commercial, industrial, and service activities carried out in the city. STR hosting is generally classified as a service activity subject to ICA.
Variable — ICA + IVA obligations depend on gross receipts, CIIU classification, and VAT-responsible status
Secretaría Distrital de Hacienda de Bogotá — haciendabogota.gov.co; DIAN — dian.gov.co
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| ICA (Bogotá) | Host files and pays directly to Secretaría Distrital de Hacienda bi-monthly | Record gross STR receipts; ICA paid is itself a deductible expense for income-tax purposes |
| IVA (19% national VAT) | Host collects from guests and remits to DIAN if classified as VAT-responsible; platforms may assist but host retains legal responsibility | If VAT-responsible, add 19% to your rate or absorb it; file bi-monthly or quarterly Declaración de IVA |
| RNT Tourism Registration | Host registers directly with MinCIT / Registro Nacional de Turismo | Not a tax but a mandatory licence; failure to register can result in fines and platform delisting |
Small taxpayers below DIAN's simplified-regime thresholds may be exempt from IVA collection obligations. Verify your category with a Colombian contador público, as thresholds are updated annually.
Platforms
How Airbnb & Other Platforms Handle Colombian Taxes
Platform tax-collection arrangements in Colombia are still evolving; hosts should not assume platforms handle all obligations on their behalf.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Airbnb may share data with DIAN under information-exchange obligations; non-US hosts receive no 1099 | Airbnb has agreements to collect and remit IVA in some jurisdictions — verify current Colombia status at airbnb.com/help | Earnings summary available in host dashboard; download annually for your contador |
| Booking.com | Subject to Colombian information-reporting rules for digital platforms | May collect IVA on service fees; accommodation tax remittance depends on current agreement — confirm with Booking.com | Monthly and annual statements available in extranet |
| Vrbo / Expedia | Subject to Colombian digital-economy rules | Check current Colombia-specific tax-collection status directly with Vrbo | Annual earnings report available in host account |
Hosting on Multiple Platforms?
Aggregate all platform income when calculating your ICA base and income-tax liability. Each platform's payout statements should be reconciled monthly. A Colombian contador público can help you consolidate figures and ensure IVA is neither double-counted nor missed.
OECD Model Rules / DAC7 (Colombia context)
Colombia is not an EU member and DAC7 does not directly apply. However, Colombia participates in OECD automatic exchange of information (AEOI/CRS) frameworks. Digital platforms operating in Colombia may be required to report seller income to DIAN under domestic regulations. Treat all platform income as reportable.
DIAN — dian.gov.co; Airbnb Help Centre — airbnb.com/help/article/414 (US context; verify Colombia-specific rules at airbnb.com.co)
Illustrative P&L — Bogotá STR (Annual)
Example only using COP figures. Actual tax depends on your full income picture and DIAN classification. Consult a Colombian contador público.
Record-Keeping
Stay Audit-Ready with DIAN
Colombian tax law requires taxpayers to retain supporting documents for the statute-of-limitations period. For STR hosts, good records also maximise deductible expenses.
| Keep | How long | Why |
|---|---|---|
| Facturas electrónicas (e-invoices) for all expenses | 5 years minimum | DIAN requires electronic invoices to substantiate deductions; paper receipts without a factura may be disallowed |
| Platform payout statements (Airbnb, Booking.com, etc.) | 5 years | Primary evidence of gross income for income-tax and ICA returns |
| RNT registration certificate and renewals | Indefinitely while operating | Proof of legal tourism-service registration; required by MinCIT and may be requested by Bogotá authorities |
| ICA and IVA return filings and payment receipts | 5 years | Evidence of local-tax compliance; Secretaría Distrital de Hacienda can audit ICA returns |
| Property purchase deed and depreciation schedule | Indefinitely (until property sold + 5 years) | Needed to calculate fiscal cost, depreciation base, and eventual capital-gains tax on sale |
Colombia's general tax statute of limitations is 3–5 years from the filing deadline, but can extend to 10 years in cases of fraud or non-filing. Keeping records for at least 5 years is the safe standard.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax advice. Colombian tax law changes frequently — always verify current rates, thresholds, and deadlines with DIAN (dian.gov.co) or a licensed Colombian contador público before filing.
- DIAN — Dirección de Impuestos y Aduanas Nacionales — Official Colombian tax authority; publishes annual filing calendars, tax rates, and RUT registration guidance. dian.gov.co
- Secretaría Distrital de Hacienda de Bogotá — Administers ICA (Impuesto de Industria y Comercio) and other Bogotá district taxes. haciendabogota.gov.co
- MinCIT — Ministerio de Comercio, Industria y Turismo — Operates the Registro Nacional de Turismo (RNT) mandatory for STR hosts. mincit.gov.co
- PwC Worldwide Tax Summaries — Colombia (Corporate Deductions) — Covers depreciation rules, deductible expenses, and IFRS alignment for Colombian tax purposes. taxsummaries.pwc.com/colombia
- The Latin Investor — Bogotá Airbnb Analysis 2026 — Market data and legal overview for STR operators in Bogotá including RNT and propiedad horizontal considerations. thelatinvestor.com/blogs/news/bogota-airbnb
- The Latin Investor — Buying and Renting in Colombia 2026 — Overview of rental yields, tax obligations, and RUT registration for foreign landlords. thelatinvestor.com/blogs/news/colombia-buy-rent-out
Questions
Frequently Asked Questions — Bogotá STR Taxes
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