Medellin hotel tax 2026: 0 percent IVA for foreign non residents against 19 percent

A foreign visitor who is not resident in Colombia should be billed 0 percent IVA on a Medellin hotel room in 2026, rather than the general rate of 19 percent. The national tax authority DIAN states in its published doctrine that the general IVA rate is 19 percent under article 468 of the tax statute, and that hotel services to a non resident are invoiced at a rate of zero.

How the relief works

The exemption sits in article 481 of the tax statute, which covers tourist services supplied to residents abroad and used inside Colombia. DIAN notes that for hotel services the exemption applies regardless of whether the non resident guest or the travel agency pays the bill. The hotel has to verify and file documents showing the guest entered the country without the intention of settling there.

A worked example

Six nights at 400,000 pesos a night is 2,400,000 pesos. At 19 percent, IVA on that would be 456,000 pesos, and a qualifying non resident guest pays none of it. Medellin adds no separate nightly city tourist tax on top, so the room rate plus zero is the whole accommodation bill.

What is still unclear

The relief depends on the hotel being registered in the national tourism register and applying it properly. A guest whose passport details are not recorded at check in may still see 19 percent on the invoice and have to argue the point at the desk.

Sources: DIAN concept 3522 of 2025 on the tourist IVA exemption and DIAN concept 8922 of 2025 on the general 19 percent rate.

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