Residents in Colombia must pay VAT of 19% on the price of each night as of January 1, 2023 Foreigners and non-resident Colombians are exempt from VAT if the purpose of their trip is: (a) to receive medical treatment, (b) rest or leisure activities as tourists, (c) attend or participate in cultural, scientific, sports, conventions or business events (d) tourist groups in maritime transit of a cruise ship. For this purpose, the passport must be stamped with the PT code with a validity of 90 days.