Corporate Tax Comparison

Colombia vs Cyprus

Compare Colombia and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Colombia: 2/14/2024 · Cyprus: 2/14/2024 · Time of Update — Colombia: 10/02/2026 · Cyprus: 9/27/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Colombia

Cyprus

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Colombia: 2/14/2024 · Cyprus: 2/14/2024 · Time of Update — Colombia: 10/02/2026 · Cyprus: 9/27/2026

Corporate Income Tax (CIT)

Colombia

Cyprus

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

CIT Return Due Date:

Between April and May, depending on the tax ID of each taxpayer.

CIT Return Due Date:

From tax year 2026: 31 January of the second year after the tax year.

CIT Payment Due Date:

Large taxpayers pay in three installments, in February, April (with the CIT return) and June. Other companies pay in two installments: the first in May with the CIT return, the second in July.

CIT Payment Due Date:

From tax year 2026, the balance is due by 31 January of the second year after the tax year.

CIT Estimated Payment Due Date:

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

Withholding Tax (WHT)

Colombia

Cyprus

Resident Withholding Tax (Dividend/Interest/Royalty):

10/0-20/0-20

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Value-Added Tax (VAT)

Colombia

Cyprus

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Cyprus

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Colombia

Cyprus

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

11.4%

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

5.92%

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