This Annex forms an integral part of the Issuance and Placement Regulations of CIRCULAR HOUSES S.A.S. and of the Distribution Policy of CIRCULAR URBAN COLOMBIA S.A.S. The fees published here correspond to the costs charged by the payment and transfer service providers enabled on the platform, and are passed on to the user with no additional margin by Circular Urban.

Circular Urban continuously reviews the commercial conditions with its providers, always seeking the best available fee for its investors. Any improvement the company manages to negotiate will be updated in this Annex and notified with at least 30 calendar days' notice before it takes effect.

Enabled payment providers: Openpay Colombia S.A.S. and ePayco S.A.S.

Last updated: July 15, 2026

1. Costs by Payment Method When Investing

When making an investment on the platform, the transaction cost varies depending on the payment provider and the method selected. The exact cost is shown on screen before confirming each operation. All values are stated without VAT unless otherwise indicated.

Openpay Colombia S.A.S.

• Credit / debit card — Domestic payments (BBVA account): 2.99% + $800 COP + VAT per approved transaction
• Credit / debit card — Domestic payments (other banks): 3.15% + $850 COP + VAT per approved transaction
• Credit / debit card — International payments (BBVA account): 3.99% + $800 COP + VAT per approved transaction
• Credit / debit card — International payments (other banks): 4.15% + $850 COP + VAT per approved transaction
• Instant QR transfers: $990 COP fixed per transaction + VAT
• Direct bank transfer: No additional platform cost
• Additional card taxes: Withholding tax, ReteICA (varies by city), and ReteIVA where applicable, in accordance with current tax regulations

ePayco S.A.S.

• Credit / debit card (Davivienda account): 2.68% + $900 COP + VAT per approved transaction
• Credit / debit card (other banks): 2.99% + $900 COP + VAT per approved transaction
• PSE — transactions under $60,000 COP: $2,000 COP + VAT fixed
• Direct bank transfer: No additional platform cost

The provider available for each operation is shown at the time of payment. The platform automatically selects the most convenient option based on the transaction type.

2. Balance Withdrawal Costs (Distributions)

When requesting the withdrawal of your distribution balance from the platform, the cost varies depending on the active provider. The exact amount is shown on screen before confirming the operation. Minimum withdrawal amount: COP $50,000 (net balance after withholding tax).

Openpay Colombia S.A.S.

• Withdrawal of funds to a domestic bank account: No additional cost (selecting the business withdrawal days in the account settings)
• Crediting time: 1 or more business days depending on the selected day

ePayco S.A.S.

• Withdrawal of funds to a domestic bank account: $6,500 COP + VAT per withdrawal
• Crediting time: 24 to 72 business hours

International Transfers

• Method: International SWIFT / Wire transfer
• Cost per withdrawal: USD $45
• Exchange rate: Representative Market Rate (TRM) in effect on the request date, published by the Banco de la República
• Minimum amount: Equivalent to COP $50,000 at the day's TRM

Note: Foreign correspondent banking costs are borne by the beneficiary and are not controlled by Circular Urban or by the payment providers.

3. Technology Facilitation Fee (Circular Market)

For each share purchase, sale, or transfer operation registered on Circular Market, CIRCULAR URBAN COLOMBIA S.A.S. charges a technology facilitation fee in accordance with Article 12 of the Issuance and Placement Regulations. This is the only consideration Circular Urban receives for the operation — it charges no additional commission to either party.

• Buyer fee (primary issuance or Circular Market): 1% of the operation value
• Seller fee (Circular Market): 3% of the operation value
• Application: Shown and confirmed before each operation on Circular Market
• Change notice: Minimum 30 calendar days' notice
• VAT: Subject to the current tax regime of Circular Urban Colombia S.A.S.

4. Withholding Tax on Distributions

This is not a platform or provider cost — it is a legal tax obligation applied automatically to each distribution. It is included here for informational transparency. The rates correspond to distributions of non-taxed dividends, meaning those arising from profits on which CIRCULAR HOUSES S.A.S. has already paid tax at the corporate level.

• Natural persons resident in Colombia (Art. 242 Tax Code, amended by Law 2277 of 2022):
  • 0% on accumulated distributions up to 1,090 UVT per taxable year
  • 15% on the excess over 1,090 UVT per taxable year
• Natural persons not resident in Colombia (Art. 245 Tax Code, amended by Law 2277 of 2022): 20% — unless a Double Taxation Treaty (DTT) is in force between Colombia and the investor's country of residence, in which case the limit rate agreed in the corresponding DTT applies
• Colombian legal entities (Art. 242-1 Tax Code): 10%

Regulatory note: The above rates are subject to changes arising from future tax reforms in Colombia. Circular Urban will update this Annex upon any legal change affecting withholding rates and will notify investors in accordance with the procedure established in §5 of this Annex. The withholding applied does not exempt the investor from their income tax filing obligations according to their particular tax situation. Consulting a tax advisor is recommended.

5. Validity and Updates

The published fees apply from the last-updated date indicated at the top. Circular Urban continuously reviews its conditions with the payment providers with the aim of passing any improvement directly on to its investors. Any modification — whether due to a change of provider, fee renegotiation, or regulatory update — will be notified to the email address registered by the user with a minimum of 30 calendar days' notice and published on this page before it takes effect.

For fee inquiries: info@circularurban.co