Buy an Apartment in Bogotá: Property Tax and Registration

What it is

For an apartment purchase in Bogotá, the District handles property tax and Cundinamarca handles the departmental registration tax. In 2026, the general registration-tax rate for property transfers is 1% of the taxable value, with exceptions (Cundinamarca registration-tax manual).

Who it applies to

Tourist rentals and land use

Bogotá's business-operation checklist includes land-use checks, fire and health requirements, and the tourism register (RNT) for tourism providers. It is a general checklist, not permission to rent out a particular apartment. Ask a Colombian lawyer which requirements apply to the intended operation.

Check the land-use plan (POT; Plan de Ordenamiento Territorial) before buying through the planning department’s official land-use report instructions. Review the building bylaws too. Follow the national tourism-register guide for the tourism-register and condominium rules.

Steps

How buying in Bogotá works

Follow the national purchase steps, including the foreign-buyer paperwork.
Request the current title certificate.
Use the certificate guide for the title review.
Request an itemized quote using the closing-cost guide.
Collect the Bogotá tax bill, payment evidence, utility bills and condominium bylaws for review.

Costs

Bogotá property tax: who bills it?

The Bogotá council adopts the local tax framework. The District's finance department (Secretaría Distrital de Hacienda) administers property tax and sets its annual payment calendar under that framework. The 2026 resolution covers payment through a bill or a tax return, and the voluntary installment system.

Hacienda's official payment instructions direct owners to the city payment portal (Pagos Bogotá) and its 2026 property-tax option. Download the property's bill and match it to the purchase file. Keep the payment receipt as well as the bill. Ask Hacienda to explain missing or incorrect information.

Cundinamarca registration tax for Bogotá

The department’s current registration-tax page links its official manual. The manual expressly covers Bogotá. It cites the departmental assembly's tax statute for the general 1% rate. This rate applies to acts with a stated value registered at a property registry office. For property transfers, the tax base has minimum-value rules. It cannot be below the cadastral value, self-assessed value, auction value or adjudication value, as applicable. Special cases and exemptions need a separate check.

Ask for the tax base and each charge in writing. The 1% is not a combined notary-and-registry price. The manual also separates administrative costs. Read the national closing-cost guide for the other headings before comparing quotes.

Utility classification and costs

Bogotá's residential utility classification (estrato) depends on the dwelling and its surroundings, not the owner's personal income. The city explains that strata 1, 2 and 3 receive utility subsidies, with differences by service. Stratum 4 is neutral. Strata 5 and 6 contribute. See the official explanation of utility classification.

Request the actual unit's utility bills before making a budget. Keep utility costs separate from the condominium fee. The administration-fee guide explains that charge.

Documents

Bogotá registry offices

The national registry authority identifies the north, central and south registry offices (Zona Norte, Zona Centro y Zona Sur). Each is a property registry office (ORIP; Oficina de Registro de Instrumentos Públicos). Check the office shown on the current title certificate. Use the registry folio to confirm the correct office for the deed; do not choose an office only because it is nearby.

Deadlines

Property-tax dates and discount in 2026

Full payment with a 10% discount: by 17 April 2026.
Ordinary deadline without the discount: 10 July 2026.
Voluntary installments (SPAC): initial return by 8 May 2026; equal installments due 5 June, 14 August, 2 October and 4 December 2026.

These dates come from articles 3–6 of the calendar resolution. The discount and ordinary deadlines have passed. The December installment applies to owners who entered SPAC on time. It is not an extended annual deadline. A SPAC taxpayer who paid the whole tax by the April discount deadline could also receive the discount.

The deadline checker shows the same Bogotá dates. A purchase late in the year does not create a new city tax deadline.

Common mistakes

Mistakes to avoid

Using another city's property tax calendar for a Bogotá property.
Treating the final SPAC installment as a deadline available to every owner.
Confusing a registration-tax payment with proof that the deed was registered.

Official sources

Next step

Educational information, not legal or tax advice. These are general checks. Ask a Colombian lawyer or accountant about your case.

See the city’s 2026 property-tax dates and payment steps.

Take the free quiz to find your next guide.

Frequently asked questions

What were Bogotá’s property-tax deadlines in 2026?

Full payment by 17 April 2026 qualified for the 10% discount. The ordinary deadline without discount was 10 July 2026. SPAC has separate enrollment and installment dates.

Does the December SPAC date apply to every Bogotá owner?

No. The 4 December 2026 installment applies to taxpayers who entered SPAC on time. The initial return was due by 8 May 2026.

Why does a Bogotá purchase involve Cundinamarca registration tax?

Cundinamarca’s official registration-tax manual expressly includes Bogotá. In 2026, its general rate for acts with a stated value at an ORIP is 1%, with exceptions.

Which registry offices cover Bogotá?

Bogotá lists north, central and south registry offices. Confirm the correct office using the property’s title certificate and registry folio.

Does a tourist listing prove an apartment can be rented to visitors?

No. Review the current local requirements and condominium bylaws with a Colombian lawyer. The city business checklist and the national RNT guide are starting points.

Own property in Colombia, or planning to buy? The Colombia Owner Kit (US$79) covers the dates, documents and questions owners face. See what's in it.