How to calculate notary and registration fees when buying a used home 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 of notarization and registration are not a single lump sum. They are formally divided into four independent items regulated by different entities:

According to active listings on Colombia Move (August 2026), there were 15 farm listings, 10 lot listings, and 8 countryside house listings. If you are preparing for a sale, separating each cost from the start of 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 Instrument Registration (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 fees starts with 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 fees before the Superintendency of Notaries 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, the registration fees 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 deed. If you need to evaluate the market value against the cadastral data before negotiating, check our guide on how to request a commercial housing appraisal in Colombia.

Step 2: Calculate notarial fees (50/50 division)

Notarial fees correspond to the payment for the provision of the public service of notarization. According to articles 223 to 225 of Decree 960 of 1970, in bilateral contracts such as purchase and sale, notarial fees are borne by both parties in equal shares, unless there are special rules.

The notarial rates in effect for 2026 were updated by the SNR with the 2025 CPI (5.10%), according to official 2026 notarial fee information. On top of the rate calculated by the notary based on the amount of the act, 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 specific documents for your case.

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 Instrument Registration.

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

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

Once the departmental registration tax is paid, the national registration fees must be paid to the ORIP. Through Resolution RES-2026-001726-6 (in effect since February 2, 2026), the Superintendency of Notaries and Registry set the fees for acts with an amount based on the Basic Value Unit (2026 UVB 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 over $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 fee, intended for the systematization and documentary preservation of real estate files. This cost is usually included in the buyer's settlement.

Step 5: Calculate the seller's withholding tax

The withholding tax is not a buyer's expense or a notarial fee, but an advance on the income tax that the law imposes on the seller. According to Article 398 of the Tax Statute and the DIAN's criteria, when the seller is a natural person disposing of a property that constitutes their fixed asset, the withholding tax rate is 1.0% of the total sale value.

The seller must pay this withholding to the notary before the transfer. 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 the notarization taxes, owners must consider brokerage fees if they hired professional advice; learn the standard percentages in our article on real estate brokerage contracts in Colombia.

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

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 natural persons, without mortgage or cancellation of prior liens, in a department with a 1.0% registration tax rate, without special VIS/VIP rate, extra copies, agents, or off-the-books pricing.

Payment projection with visible assumptions (2026 values)

• 1. Notary fees: buyer and seller provision in equal parts the amount calculated 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% syst.): $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 adding the notary fees, the buyer would provision $4,307,240 COP for the assumed territorial tax and ORIP fees; the seller would provision $2,000,000 COP for withholding, in addition to their half of the notary fees. This is not a national total: each notary and ORIP issues the final assessment, and the territorial rate varies by department or district.

Frequently Asked Questions

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

Notary fees are split in half 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 of sale.

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

The 1% withholding corresponds to the natural person seller when they alienate a fixed asset, according to Article 398 of the Tax Statute. It is paid to the notary before the alienation.

❓ Is 'beneficencia' the same as registration fees?

No, they are two different charges. “Beneficencia” is the common name for the territorial registration tax, whose rate is 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 must not report a false value. Furthermore, if the transfer value is lower than the cadastral appraisal, Resolution RES-2026-001726-6 provides that the registration calculation must use 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, effective 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 calculation may change because the mortgage guarantee adds acts and concepts to the closing. Ask the bank and the notary for a specific calculation; do not use the simple example in this article as a definitive total.