Colombia vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Chinese Mainland: 4/04/2026
Compare Colombia and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Chinese Mainland
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
25%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Colombia
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Chinese Mainland
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Colombia
Chinese Mainland
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
15.59
