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Understanding property taxes in Barranquilla is crucial for any real estate investor or homeowner in Colombia's Caribbean coast.
As of September 2025, the city maintains a comprehensive property tax system with specific rates for different property types, early payment discounts, and various exemption programs. The primary charge is the Impuesto Predial Unificado (IPU), calculated on cadastral values with rates ranging from 4.7‰ to 33‰ depending on property classification.
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Property owners in Barranquilla pay the Impuesto Predial Unificado (IPU) annually, with rates from 4.7‰ to 33‰ based on property type and socioeconomic stratum.
Early payment by March 31, 2025 offers a 10% discount, while late payments incur monthly interest rates of 2-3% starting July 1, 2025.
| Property Type | Rate (per thousand) | Example Annual Tax (COP 300M property) |
|---|---|---|
| Residential Stratum 1 | 4.7‰ | 1,410,000 COP |
| Residential Stratum 3 | 7.0‰ | 2,100,000 COP |
| Residential Stratum 6 | 11.0‰ | 3,300,000 COP |
| Commercial/Industrial | 11.5‰ | 3,450,000 COP |
| Vacant Buildable Land | 33.0‰ | 9,900,000 COP |
What taxes and mandatory municipal fees apply to properties in Barranquilla in 2025?
The primary property tax in Barranquilla is the Impuesto Predial Unificado (IPU), which applies to all urban and rural real estate within the municipality.
Property owners also face Industry and Commerce Tax (ICA) if their property generates commercial or industrial income. This tax applies specifically to business operators using the property for commercial activities.
One-time fees include notary fees, registration fees, and legal fees paid during property purchase or transfer. These are separate from annual property taxes and typically range from 1% to 3% of the property value depending on the transaction type.
All property owners, regardless of residency status, must pay the IPU annually. Foreign investors face the same tax obligations as Colombian citizens for properties located in Barranquilla.
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Who is legally responsible for each charge in 2025?
The property owner listed on the official property deed bears legal responsibility for the IPU regardless of occupancy status or rental agreements.
Tenants only become responsible for property taxes if explicitly stated in their rental contract, but this arrangement does not transfer the owner's formal legal liability to municipal authorities.
Property developers remain responsible for taxes during the development phase until legal transfer of individual units to buyers. The liability transfers on the date specified in the property deed or delivery certificate.
Required documentation proving liability includes the property deed (escritura pública), certificate of tradition and freedom (certificado de tradición y libertad), official cadastral records, and previous tax payment receipts.
Joint ownership situations require all co-owners to share tax responsibility proportionally to their ownership percentage as specified in the property title.
What is the taxable base for each charge in 2025?
The IPU calculation uses the current cadastral value (avalúo catastral vigente) as established by Barranquilla's cadastral authority for 2025.
Property owners can declare a higher value than the cadastral assessment but cannot declare a lower value for tax purposes. The self-declared higher value becomes the taxable base if submitted.
Cadastral value updates occur annually and reflect property reassessments, new construction completions, and inflation adjustments. These updates take effect on January 1st of each fiscal year.
The cadastral authority considers factors including property location, construction quality, age of building, lot size, and recent comparable sales in the area when determining values.
Commercial properties face additional valuation considerations based on income-generating potential and business use classification within the municipal zoning framework.
What are the 2025 rates by property type and value brackets?
| Property Classification | Rate per Thousand (‰) | Percentage Equivalent |
|---|---|---|
| Residential Stratum 1 | 4.7‰ | 0.47% |
| Residential Stratum 2 | 5.6‰ | 0.56% |
| Residential Stratum 3 | 7.0‰ | 0.70% |
| Residential Stratum 4 | 8.3‰ | 0.83% |
| Residential Stratum 5 | 9.7‰ | 0.97% |
| Residential Stratum 6 & Others | 11.0‰ | 1.10% |
| Industrial Properties | 11.5‰ | 1.15% |
| Commercial Properties | 11.5‰ | 1.15% |
| Institutional/Cultural/Health | 11.5‰ | 1.15% |
| Vacant Buildable Lots (over 454 UVT) | 33.0‰ | 3.30% |
Are there any fixed minimums or flat fees in 2025?
Barranquilla does not impose a single flat fee for property taxes in 2025, instead using a percentage-based system applied to cadastral values.
The minimum payment amount results from multiplying the property's cadastral value by the minimum applicable rate for its classification. Lower-value properties in Stratum 1 areas pay the lowest absolute amounts.
Properties valued below certain thresholds may qualify for social housing exemptions, effectively reducing their minimum payment to zero in qualifying cases.
Administrative fees for tax certificate requests, payment processing, or late payment penalties are separate charges with fixed amounts ranging from 50,000 to 200,000 COP depending on the service.
Payment processing fees through banks or online platforms typically add 3,000 to 10,000 COP per transaction regardless of the tax amount.
How much would the total 2025 bill be for different property values?
| Property Value (COP) | Stratum 3 Rate (7.0‰) | Annual IPU (COP) |
|---|---|---|
| 150,000,000 | 150,000,000 × 7/1,000 | 1,050,000 |
| 300,000,000 | 300,000,000 × 7/1,000 | 2,100,000 |
| 500,000,000 | 500,000,000 × 7/1,000 | 3,500,000 |
| 1,000,000,000 | 1,000,000,000 × 7/1,000 | 7,000,000 |
What early-payment discounts exist in 2025?
Property owners who pay their full annual IPU by March 31, 2025, receive a 10% discount on their total tax bill.
A 5% discount applies to payments made between April 1 and May 30, 2025, providing a moderate incentive for early payment.
Property owners enrolling in bank direct debit programs and paying the full year by June 30, 2025, receive an additional 2% discount beyond other applicable reductions.
| Property Value | Standard Bill | 10% Discount (by Mar 31) | 5% Discount (by May 30) |
|---|---|---|---|
| 150M COP | 1,050,000 | 945,000 | 997,500 |
| 300M COP | 2,100,000 | 1,890,000 | 1,995,000 |
| 500M COP | 3,500,000 | 3,150,000 | 3,325,000 |
| 1B COP | 7,000,000 | 6,300,000 | 6,650,000 |
What late-payment interest and penalties apply in 2025?
Late payment interest begins accruing on July 1, 2025, for any unpaid property tax balances from the current year.
Monthly interest rates follow Colombia's national "interés de mora" calculation, typically ranging from 2% to 3% per month depending on the central bank's reference rate.
After 30 days late: Property owners face an additional 2-3% interest charge on the outstanding balance, plus potential administrative penalties.
After 90 days late: Cumulative interest reaches 6-9% of the original tax amount, with additional fixed penalties for prolonged non-payment.
After 180 days late: Total interest and penalties can reach 12-18% of the original tax bill, plus potential legal collection proceedings initiated by the municipality.
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What installment or payment-plan options are available in 2025?
Property owners can request monthly installment plans for their 2025 IPU if they submit applications by June 30, 2025.
The installment plan allows up to 12 monthly payments with no additional interest charges, provided the account has no prior year debts.
All installment payments must be completed by December 31, 2025, with automatic bank debit strongly recommended to avoid missed payments.
Property owners enrolled in bank debit programs receive an additional 2% discount on their total annual tax bill when combined with installment plans.
Eligibility requires current tax compliance, meaning no outstanding debts from previous years and no active collection proceedings against the property.
What exemptions or relief programs exist in 2025?
Social Interest Housing (Vivienda de Interés Social) properties qualify for reduced rates or partial exemptions ranging from 50% to 100% of the standard tax bill.
Senior citizens over 65 years old with properties valued below specific thresholds can apply for age-based exemptions requiring income certification and property value limits.
Disability-related exemptions apply to property owners with certified disabilities, offering reductions based on disability percentage and household income levels.
First-time homebuyer programs provide temporary tax reductions for qualifying properties purchased as primary residences within certain price ranges.
Low-income family exemptions require formal application with supporting documents including income statements, family composition certificates, and property use verification.
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Where and how do I calculate, download, and pay the 2025 bill?
The official website barranquilla.gov.co/hacienda/impuesto-predial-unificado-2 provides the primary platform for tax calculations and payments.
Property owners enter their address or cadastral reference number to access their specific tax bill, review payment options, and select single payment or installment plans.
Payment methods include online banking transfers, credit/debit cards through the municipal portal, bank branch payments with printed coupons, and authorized payment centers throughout the city.
Required reference numbers include the property's cadastral code (número predial), owner's identification number (NIT or cédula), and the current year's tax bill reference number generated by the system.
Mobile payment apps and electronic banking platforms accepted by the municipality include major Colombian banks such as Bancolombia, Banco de Bogotá, and Davivienda.
What changed from 2024 to 2025 in rates, deadlines, or procedures?
Property tax rates have remained stable from 2024 to 2025, with no significant increases in the percentage rates for any property classification.
Payment deadlines have shifted slightly, with the early payment discount deadline moving from March 15 to March 31, 2025, giving property owners additional time for the maximum discount.
The electronic and bank debit payment systems have been strengthened with new participating banks and improved online processing capabilities for 2025.
New social housing relief programs have been introduced due to evolving district policy, expanding eligibility criteria for low-income property owners.
Property owners should update their cadastral records if they've made improvements, register for bank debit programs to maximize discounts, and monitor for mailed or electronic notifications about their 2025 tax obligations.
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Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Understanding Barranquilla's property tax system is essential for successful real estate investment in Colombia's Caribbean coast.
The 2025 tax framework offers clear rates, generous early payment discounts, and multiple payment options to accommodate different investor needs and financial situations.
Sources
- Estatuto Tributario de Barranquilla
- PwC Tax Summaries - Colombia
- ProBarranquilla Investment Guide 2024-2025
- Alcaldía de Barranquilla - Impuesto Predial
- Barranquilla Real Estate Trends
- Acuerdo 0015 de 2024 - Concejo de Barranquilla
- Calendario Tributario 2025 Barranquilla
- Calendario Tributario Oficial