All Colombian citizens, regardless of the length of their stay, and all foreigners who stay in the country for at least 60 consecutive days, are required to pay a national sales tax (19%) on their accommodation during their stay. Foreign citizens with a tourist visa are exempt from paying this tax. If the person subject to tax and another person exempt from tax share the same room, the rate may be applied to the entire room. For Colombian citizens, 16% IVA is applied (not included in room rate). A security deposit will be collected at check in. Guests must pay a service charge and a guarantee cash deposit that will be returned upon check-out if the apartment is in good conditions.