If your Airbnb, Booking, or short-term rental has an active RNT, you're likely also required to file and pay the tourism parafiscal contribution administered by Fontur — every quarter, even if you had no guests. Here's who has to pay it, how much it is, when each 2026 quarter is due, and what happens if you fall behind.
Start for free with RapitraIt's a mandatory contribution created by Article 40 of Law 300 of 1996 and regulated by Law 1101 of 2006 and Law 2068 of 2020, which funds the Fondo Nacional de Turismo (Fontur) for tourism promotion, sustainability, and competitiveness. It's not the same as the RNT, the TRA, or the SIRE — it's a quarterly tax obligation on your income, not a guest registration.
Under Article 3 of Law 1101 of 2006 (amended by Article 37 of Law 2068 of 2020), the parties liable are natural or legal persons who are tourism service providers, except tour guides. Lodging and non-permanent accommodations — the category most Airbnb and Booking hosts with an active RNT fall into — are included.
Lodging and short-term rentals with an active RNT, including Airbnb and Booking
Hotels, hostels, and aparthotels
Travel agencies, tour operators, and wholesale agencies
Bars, tourist restaurants, and food service establishments
Airlines and other providers under Article 62 of Law 300 of 1996
Tour guides are excluded. If you have an active RNT as a lodging provider, the general rule is that this applies to you — the exception is the temporary exemption explained below.
The general rate is 2.5 per thousand (0.25%) of your operational income for the quarter. Tourist bars and restaurants pay 1.5 per thousand, and airlines pay a different rate per passenger. If you operate through an electronic platform, keep in mind the platform may also be taxed, but on its own commission — that doesn't exempt you from filing your own contribution as a provider.
Had no income that quarter? You still have to file a zero-value return. Skipping it also triggers a penalty.
The contribution accrues by calendar quarter and is paid within the first 20 business days of the following month. These are the dates published by Fontur for 2026 — since they depend on business days and holidays, always confirm the exact date on Fontur's official calendar before paying.
| Period | Payment deadline |
|---|---|
| Q1 (January - March) | April 30, 2026 |
| Q2 (April - June) | July 30, 2026 |
| Q3 (July - September) | October 29, 2026 |
| Q4 (October - December) | February 1, 2027 |
Source: Fontur's filing and payment date calendar. Exact dates can shift because of holidays — verify them at fontur.com.co before paying.
Decreto 1338 de 2021 refers to the Estatuto Tributario Nacional (National Tax Code) for the sanction regime on this contribution:
Late-payment interest for every calendar day of delay, calculated automatically by Fontur's platform (the usury rate certified by the Superintendencia Financiera, minus 2 percentage points)
Late-filing penalty: 5% of the amount owed for each month or fraction of a month of delay, capped at 100%
If you file a zero-value return while overdue, the penalty is 0.5% of your gross income for the period, per month of delay
If you never file at all, Fontur can issue an official assessment with a steeper failure-to-file penalty
As with the TRA and SIRE, the most common risk isn't deliberate evasion — it's not knowing the quarter was due, especially when a property had few or no bookings.
Law 2294 of 2023 (the 2022-2026 National Development Plan, Article 304) exempted tourism providers located in municipalities of up to 200,000 inhabitants (as certified by DANE) or in PDET municipalities, provided they had an active RNT or applied for one before June 30, 2023. But this exemption covered specific quarters only: Q3 and Q4 of 2023, and all four quarters of 2024 — there's no evidence it was extended into 2025 or 2026. If your property benefited from this exemption, check directly with Fontur whether your obligation is now active again.
The parafiscal contribution doesn't depend on your guests or their data — it's a calculation based on your income that you file quarterly, usually with your accountant. Rapitra doesn't handle this filing, but it does automate what does depend on each guest — the TRA and the SIRE — so that front doesn't pile up while you catch up with Fontur.
Automate TRA and SIRE with RapitraYes. The filing obligation is quarterly and applies whether your income was low or even zero — in that case, you file a zero-value return, but you still have to file it.
Yes. The booking channel doesn't exempt you as a provider with an active RNT. Electronic platforms have their own separate obligation on their commission, which is independent of yours.
It's done on Fontur's filing and payment platform, with a valid RUT and an active RNT. If you've never done it, the most practical approach is to do it with your accountant the first time.
The Law 2294 of 2023 exemption covered specific quarters between 2023 and 2024. There's no official information that it was extended into 2025 or 2026, so verify your current status directly with Fontur instead of assuming you're still exempt.
Catching up generates interest and likely a late-filing penalty, but it's better than having Fontur issue an official assessment with a steeper failure-to-file penalty. Talk to your accountant about how to regularize the overdue periods.
The parafiscal contribution is a separate front in your tourism compliance. With Rapitra you automate the TRA and SIRE for every guest, so you can focus your time on what actually needs you: your taxes and your accountant.
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