What taxes does an Airbnb operator owe in Colombia, IVA, ICA and renta?

An Airbnb operator in Colombia owes 3 distinct taxes: renta (income tax) on the annual rental income, IVA (19 percent) only once gross accommodation income crosses a UVT threshold, and ICA, a municipal tax whose rate varies by where the property is located.

Renta: the tax every host owes regardless of scale

Rental income from an Airbnb, whether earned by a resident or non-resident, must be declared in the annual income tax return. Colombian tax authorities generally treat straightforward accommodation rental as capital income, though income tied to additional services, cleaning, breakfast, guided experiences, can shift the classification toward work income depending on how it's structured.

IVA: only above a specific income threshold

The general IVA rate in Colombia is 19 percent. It applies to accommodation income only once an operator's gross annual revenue crosses a UVT-denominated threshold, historically around 3,500 UVT. Because the UVT itself is adjusted annually, the exact peso figure shifts each year, which makes confirming the current UVT value directly with an accountant more reliable than relying on a fixed number from a prior year.

ICA: the municipal tax that depends on location

Why registration has to come before any of this

None of these 3 taxes can be properly filed without first being registered in DIAN's RUT system with the correct economic activity code, and the RNT itself is a separate but related registration requirement. A host who skips the RUT step entirely isn't just risking a compliance gap, they're structurally unable to file correctly when tax season arrives.

The FONTUR contribution that surprises new hosts

Beyond the 3 core taxes, RNT-registered accommodation providers also owe a parafiscal contribution to FONTUR, 2.5 per thousand, roughly 0.25 percent, of quarterly operational income. This is smaller than the taxes above but is specifically tied to tourism operators and doesn't have an equivalent for ordinary long-term rental.

How a non-resident host actually files all of this

A non-resident owner still owes renta, potential IVA, and ICA on Colombian-sourced rental income, which means having a RUT and, practically, a Colombian accountant is close to mandatory rather than optional. Coordinating this alongside your RUT registration as a foreign owner keeps the tax side of the rental business from becoming a separate, disconnected task handled only once a filing deadline is already close.

Why underestimating these obligations is a common first-year mistake

Many new hosts budget only for the RNT registration and the platform's own service fee, without accounting for the combined tax burden once income actually starts flowing. Building renta, potential IVA, ICA, and the FONTUR contribution into a realistic net-yield estimate from the outset avoids an unpleasant surprise when the first full tax year closes out.

Keeping records that actually hold up at filing time

Because 3 separate obligations draw from slightly different figures, gross income for IVA threshold purposes, net income for renta, and gross operational income for both ICA and FONTUR, keeping clean monthly records from day one, rather than reconstructing a year of bookings after the fact, makes the eventual filing considerably more straightforward.

Many hosts who operate through a property manager rely on that manager's own booking records as the primary source, then reconcile them against platform payout statements before handing everything to an accountant.

How this interacts with RNT compliance and registration

None of these tax obligations replace the separate requirement to register the property in the RNT before ever listing it commercially; the 2 compliance tracks, tax registration with DIAN and tourism registration with the RNT system, run in parallel and both need to be current for a fully compliant Guatapé rental.

An owner who's diligent about 1 track but neglects the other still has a real compliance gap, since a platform can delist a property over a lapsed RNT even if its tax filings are perfectly current, and DIAN can pursue unpaid taxes even if the RNT itself is active.

Does IVA apply from the very first dollar of Airbnb income?

No, only once gross annual accommodation income crosses the applicable UVT threshold; below it, IVA generally doesn't apply.

Is ICA the same rate in Guatapé as in a large city like Medellín?

No, ICA rates are set at the municipal level and vary, so confirming Guatapé or El Peñol's specific rate with a local accountant matters.

Do I owe these taxes if I only rent occasionally, not full-time?

Yes, occasional short-term rental income is still taxable and subject to the same registration requirements as a full-time operation.

Does a property manager handle these tax filings for me?

Some do as part of a full-service package, but many only handle bookings and guest logistics, leaving tax filing to a separate accountant; confirm this explicitly with your manager.

Is the FONTUR contribution the same as the RNT renewal fee?

No, they're separate: FONTUR is an ongoing operational contribution, while the RNT renewal fine only applies if the annual registration window is missed.

Does a non-resident owner pay a different renta rate than a resident host?

Rates and thresholds can differ by residency status under Colombian tax law, which is exactly why non-resident hosts benefit from dedicated accountant guidance rather than assuming resident rules apply.

Talk to a Guatape Properties agent about your specific plans.