Corporate Tax Comparison

Colombia vs Marshall Islands

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

Time of Update — Colombia: 4/05/2026 · Marshall Islands: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Colombia

Marshall Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Marshall Islands: 4/06/2026

Corporate Income Tax (CIT)

Colombia

Marshall Islands

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

CIT Return Due Date:

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

CIT Return Due Date:

N/A for non resident companies

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:

N/A for non resident companies

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

N/A for non resident companies

Withholding Tax (WHT)

Colombia

Marshall Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

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

20/20/20

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

Value-Added Tax (VAT)

Colombia

Marshall Islands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Marshall Islands

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Colombia

Marshall Islands

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

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