Colombia vs Germany

35 (surcharges may apply)

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

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

July 31st of the year after the tax year (or the last day of February of the second year after the tax year if a professional tax advisor prepares the return).

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.

As stated in the assessment notice.

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

Quarterly installment payments are due on the 10th day of March, June, September, and December.

10/0-20/0-20

25/25/0

20/20/20

25/0/15

19

19

15

Capital gains are subject to the normal corporate tax rate.

32.93%

26.59

32.59%

11.00