Stamp Tax on Real Estate Sales in Colombia (2026): Rates and Settlement

Closing the sale of a high-value property in Colombia—whether it is a corporate office, commercial space, industrial warehouse, or a country estate—is often accompanied by tax surprises if notary costs are not planned in advance. Among them, the national stamp tax on real estate constantly generates doubts among buyers and owners.

Reactivated with force after Law 2277 of 2022 through Paragraph 3 of Article 519 of the Tax Statute, this tax remains fully in effect in 2026. However, myths circulate that confuse taxpayers: it does not apply to all real estate sales, nor is it a flat rate on the total transaction value. Below, we break down how the progressive scale works, who must pay it before the notary, and how to settle it without setbacks.

Quick Summary: Key Rules of the Real Estate Stamp Tax

• Exempt threshold: Any real estate alienation with a value lower than 20,000 UVT has a rate of 0% (does not trigger stamp tax).
• Marginal nature: The tax does not levy 100% of the sale, but exclusively the surplus above 20,000 UVT.
• Withholding agent: The public notary withholds the tax directly at the notary's office at the time of granting and signing the public deed (Art. 518 of the Tax Statute).
• Payment distribution: Except for an express agreement in the sales agreement, notary custom and the Civil Code (Art. 1862) assign deed costs in equal parts (50% buyer and 50% seller).
• Excluded acts: The creation or cancellation of mortgages does not generate stamp tax under this rule.

Who Must Pay Stamp Tax on Real Estate?

The taxable event for the stamp tax in this regime is the alienation by any title of real estate whose value is equal to or greater than 20,000 UVT, elevated to a public deed. This includes sales contracts, swaps, and payments in kind.

This means that the vast majority of social interest housing (VIS) sales and middle and popular class housing do not pay a single peso for this concept. The stamp tax falls mainly on commercial properties, large plots of land, premium offices, and luxury homes.

Unlike income tax withholding—which is 100% assumed by the property seller—the stamp tax is part of the overall deed costs. If a specific clause is not agreed upon in the sales agreement, the supplementary rule of Article 1862 of the Colombian Civil Code applies, dividing it equally between the parties involved.

Marginal Rates and Progressive Scale in UVT

Paragraph 3 of Article 519 of the Tax Statute establishes a progressive structure by brackets. It is vital to understand that a direct percentage is never applied to the total value of the property:

To determine the amount in Colombian pesos, the notary converts the commercial value agreed upon in the deed into Tax Value Units (UVT) according to the official value issued by the DIAN for the corresponding fiscal period, applies the formula, and converts the result back to local currency. Always ask the notary for a written pre-liquidation before the signing date to have the exact funds ready.

Practical Step-by-Step Liquidation Example

Suppose a sale operation of a corporate office in the financial sector for a value equivalent to 30,000 UVT:

1. Exempt bracket: The first 20,000 UVT are taxed at 0%. Tax in this bracket: 0 UVT.
2. Determining the surplus: 30,000 UVT - 20,000 UVT = 10,000 taxable UVT.
3. Calculation of the marginal rate (1.5%): 10,000 UVT × 1.5% = 150 UVT total stamp tax.
4. Payment distribution: If the parties agreed to assume notary costs 50/50, the buyer contributes the equivalent of 75 UVT and the seller the other 75 UVT at the time of canceling the notary minutes.

If the property value were 60,000 UVT, the calculation would combine the middle bracket with the upper bracket: the first 20,000 UVT would pay 0; the next 30,000 UVT (between 20,000 and 50,000) would generate 450 fixed UVT (30,000 × 1.5%); and the remaining 10,000 UVT above 50,000 would be taxed at 3% (300 UVT), yielding a total of 750 UVT.

Key Differences: Stamp Tax, Withholding Tax, and Notary Fees

One of the most common mistakes when processing deeds in Colombia is confusing the different concepts that the notary liquidates on the same invoice:

• National stamp tax: Direct national-level tax administered by the DIAN, applicable only on the surplus of 20,000 UVT.
• Withholding tax on alienation: Advance on income tax or capital gains tax solely and exclusively for the seller. Learn the applicable percentages in our guide on withholding tax for real estate sales.
• Notary fees and protocol paper: Fee charged by the notary for providing the public notary service, regulated by the Superintendency of Notaries and Registry (SNR), divided equally. You can check the details in the guide to calculate notary and registry expenses.
• Registry tax and fees: Payments made to the Office of Public Instrument Registration (ORIP) and the respective departmental government to materialize the legal transfer of domain, generally paid by the buyer.

Tax Myths and Rules Clarified by Jurisprudence

It is essential to clarify two regulatory aspects that have generated misinformation in recent real estate transactions:

1. The alleged 2% consumption tax: The defunct National Consumption Tax on Real Estate created in 2018 was declared unconstitutional by the Constitutional Court through Sentence C-593 of 2019. No notary in Colombia can liquidate a consumption tax on real estate in 2026; the only national tax burden on high-value deeds is the marginal stamp tax.

2. Successions and inheritances: The Council of State has held that property allocations in death-related succession processes do not constitute voluntary alienation, so heirs are not subject to stamp tax payment on received properties, regardless of the cadastral or commercial appraisal of the inherited estate.

According to active listings on Colombia Move (September 2026), there are 8 active office listings (1,071 views) and 5 commercial space listings (880 views); there are no recent commercial posts, so visit demand exceeds new supply.

Frequently Asked Questions

❓ From what value does a property pay stamp duty in Colombia?

Only property transfers of 20,000 UVT or more in the deed pay stamp duty. Any lower amount is at a 0% rate, according to Paragraph 3 of Article 519 of the Tax Statute in force in 2026.

❓ How is the stamp duty calculated: on the total value or the excess?

It is calculated only on the excess, not on the total value. The rate in force in 2026 is 1.5% on the amount exceeding 20,000 UVT and 3% plus 450 UVT on the excess over 50,000 UVT.

❓ Who is legally responsible for paying the stamp duty at the notary office?

Unless otherwise agreed in writing, it is assumed to be 50% buyer and 50% seller. This supplementary rule of Article 1862 of the Civil Code, in force in 2026, is only changed in the promise of sale agreement.

❓ Is it certain that the notary will require me to pay the stamp duty before signing?

Yes: the notary must collect it as a withholding agent. Article 518 of the Tax Statute, in force in 2026, orders them to withhold the tax before authorizing the deed.

❓ Does the creation of a bank mortgage to purchase the property generate stamp duty?

No: creating or canceling a mortgage does not cause stamp duty. Paragraph 3 of Article 519 of the Tax Statute, in force in 2026, excludes those acts from the levy.

❓ Where can I list the sale of an office or commercial space without commission?

You can list the office or space on Colombia Move, in the office category, and speak directly to investors. The listing is free and without commission; always confirm the 2026 notary assessment before signing.