Corporate Tax Comparison

Colombia vs Slovakia

Compare Colombia and Slovakia 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 · Slovakia: 2/14/2024 · Time of Update — Colombia: 10/02/2026 · Slovakia: 10/03/2026

Base Country/Region

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Compare Corporate Tax

Colombia

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Colombia: 2/14/2024 · Slovakia: 2/14/2024 · Time of Update — Colombia: 10/02/2026 · Slovakia: 10/03/2026

Corporate Income Tax (CIT)

Colombia

Slovakia

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

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

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

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:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Colombia

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

10/0-20/0-20

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 7/0 or 19/0

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

20/20/20

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

7-35/19-35/19-35

Value-Added Tax (VAT)

Colombia

Slovakia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Slovakia

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Colombia

Slovakia

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

12.52%

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