How to calculate notary and registration fees when buying used housing in Colombia

Quick answer: the 4 items you must budget for

When buying or selling a used house, apartment, or farm in Colombia, the legal costs for deed processing and registration are not a single global amount. They are formally divided into four independent categories regulated by different entities:

According to active listings on Colombia Move (August 2026), there were 15 farm listings, 10 lot listings, and 8 country house listings. If you are preparing for a sale, separating each cost from the listing helps both buyer and seller arrive at the signing with the same budget. To avoid financial surprises at the notary or the Office of Registration of Public Instruments (ORIP), we break down the formula step by step below.

Step 1: Determine the base value for settlement

The calculation of all taxes and legal rights is based on the commercial value agreed upon in the purchase promise that will be elevated to a public deed. However, Colombian law requires a legal minimum floor.

For the settlement of registration rights before the Superintendency of Notary and Registry (SNR), Resolution RES-2026-001726-6 establishes that if the price agreed upon in the transfer is lower than the property's cadastral appraisal, registration rights will be settled based on the current cadastral appraisal, except for the exception provided for FRISCO. To avoid subsequent adjustments, you must always validate the relationship between the sale price and the appraisal before drafting the document. If you need to evaluate market value against cadastral data before negotiating, check our guide on how to request a commercial housing appraisal in Colombia.

Step 2: Calculate notary fees (50/50 split)

Notary fees correspond to payment for the provision of the public deed service. According to articles 223 to 225 of Decree 960 of 1970in bilateral contracts such as purchase agreements, notary fees are borne by both parties in equal halves, unless there are special rules.

The notary rates in effect for 2026 were updated by the SNR with the 2025 CPI (5.10%), according to official 2026 notary fee informationRegarding the rate calculated by the notary based on the act's amount, VAT, authorized copies, and security paper sheets may be added. Request the official settlement from the notary before signing: the final amount depends on that current rate and the case's documents.

Step 3: Calculate the departmental registration tax ("Beneficencia")

The registration tax is a territorial tax created by Law 223 of 1995 and regulated by Decree 650 of 1996. It applies to acts or documents that must be registered before the Office of Registration of Public Instruments.

The rate is not fixed nationally: each department or the Capital District sets its percentage within the legally permitted range for acts with an amount, which ranges between 0.5% and 1.0%Confirm the current rate for the property's location before making the provision. This value is usually assumed by the buyer, as agreed upon for the closing.

Step 4: Calculate registration rights before the SNR (ORIP)

Once the departmental registration tax is paid, national registration rights must be paid to the ORIP. Through Resolution RES-2026-001726-6 (effective since February 2, 2026), the Superintendency of Notary and Registry set the rates for acts with an amount based on the Basic Value Unit (UVB 2026 of $12,110):

• Up to $12,852,101 in amount: fixed fee of $53,100.
• Range from $12,852,102 to $182,261,000: rate calculated at 9.11 per thousand (0.911%).
• Range from $182,261,001 to $364,522,000: rate calculated at 11.31 per thousand (1.131%).
• Range from $364,522,001 to $546,783,000: rate calculated at 12.60 per thousand (1.260%).
• Amounts greater than $546,783,000: rate calculated at 13.33 per thousand (1.333%).

Additionally, the same registration resolution establishes a 2% on the value of the calculated registration rightintended for the systematization and document conservation of real estate records. This expense is usually covered by the buyer.

Step 5: Calculate the seller's withholding tax

Withholding tax is not a buyer's expense nor a notary right, but an advance on income tax that the law imposes on the seller. According to Article 398 of the Tax Statute and the DIAN criteriawhen the seller is an individual who is disposing of a property that constitutes their fixed asset, the withholding tax rate is 1.0% of the total disposal value.

The seller must pay this withholding to the notary before the disposal. If the property belongs to a legal entity or if there is special tax treatment, particular rules apply: confirm the case with the notary and an accountant. Beyond deed taxes, owners must consider brokerage fees if they hired assistance; learn the usual percentages in our article on the real estate brokerage contract in Colombia.

Practical example: Settlement for a $200,000,000 COP property

To visualize how these values are distributed in practice, let's analyze a standard case under the following assumptions: sale of used housing for $200,000,000 COP, between individuals, without mortgage credit or cancellation of previous liens, in a department with a 1.0% registration tax rate, without special VIS/VIP rate, extra copies, agents, or price outside the deed.

Payment projection with visible assumptions (2026 values)

• 1. Notary fees: buyer and seller provide for half of the value liquidated by the notary, plus applicable concepts.
• 2. Departmental registration tax (1.0% assumption): $2,000,000 COP.
• 3. ORIP registration fees (range $182M-$364M = 11.31 per thousand + 2% systemization): $200,000,000 × 0.01131 = $2,262,000 + 2% ($45,240) = $2,307,240 COP.
• 4. DIAN withholding tax (1.0% for the described assumption): seller pays $2,000,000 COP.

Summary of the example: without yet including the notary settlement, the buyer would provide $4,307,240 COP for the assumed territorial tax and ORIP fees; the seller would provide $2,000,000 COP for withholding tax, in addition to their half of the notary fees. This is not a national total: each notary and ORIP issues the final liquidation, and the territorial rate changes per department or district.

Frequently asked questions

❓ Who pays the notary expenses when buying used housing in Colombia?

Notary fees are divided equally between the buyer and seller in bilateral acts, according to Decree 960 of 1970, except for special rules. It is advisable to leave the distribution in writing in the promise.

❓ Does the buyer or the seller pay the withholding tax?

The 1% withholding tax corresponds to the individual seller when disposing of a fixed asset, according to Article 398 of the Tax Statute. It is paid to the notary before the disposal.

❓ Is the beneficence tax the same as registration fees?

No, they are two different charges. "Beneficence" is the common name for the territorial registration tax, with a rate between 0.5% and 1%; registration fees are the national rate charged by the ORIP according to the SNR.

❓ Can expenses be calculated using a value lower than the sale price?

You should not report a false value. Furthermore, if the transfer value is lower than the cadastral appraisal, Resolution RES-2026-001726-6 stipulates that the registration settlement uses the cadastral appraisal, except for the specific exception provided for FRISCO.

❓ How much do SNR registration fees cost in 2026?

They depend on the amount range of Resolution RES-2026-001726-6, in effect since February 2, 2026. For amounts between $182,261,001 and $364,522,000, the rate is 11.31 per thousand plus 2% for systemization.

❓ What happens to costs if the purchase includes a mortgage loan?

The settlement may change because the mortgage guarantee adds acts and concepts at closing. Ask the bank and the notary for a specific settlement; do not use the simple example in this article as a definitive total.