Cartagena hotel tax 2026: foreign non residents are billed IVA at 0 percent, not 19

A foreign non resident staying in a Cartagena hotel should be billed IVA at 0 percent in 2026 rather than the general rate of 19 percent. Colombia's tax authority, the DIAN, states in its published doctrine that qualifying tourism services are invoiced applying IVA at a rate of zero percent, and a separate DIAN ruling records that article 468 of the tax code sets a general rate of 19 percent for the tax.

What you have to show

The DIAN concept sets out the proof. The guest presents an original passport and evidence of entering Colombia without the intention of settling there, and travellers admitted through the automated migration gates may need a migratory movement certificate. The hotel must be registered in the national tourism register, and the exemption rests on article 481 of the tax code, which covers tourism services supplied to people resident abroad. Separately, the trade ministry puts the parafiscal tourism contribution at 2.5 per thousand of an operator's operating income, which is a cost to the business rather than a line on your bill.

A worked example

Five nights in a Cartagena hotel at 600,000 pesos a night is 3,000,000 pesos of room charges. A resident guest would see 570,000 pesos of IVA added, for 3,570,000 in total. A qualifying foreign guest sees 0 pesos of IVA and pays 3,000,000. The saving on that single booking is 570,000 pesos.

What is still unclear

The DIAN documents consulted here do not say what a guest should do if a property charges the tax anyway, so it is worth confirming the zero rate when booking rather than at check out.

Sources: normograma.dian.gov.co, normograma.dian.gov.co, mincit.gov.co.

More on Cartagena: places, reviews and what travelers say went wrong.