Source-cited draft: corporate income tax for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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General corporate income tax rate
35%Estatuto Tributario Nacional, art. 240 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
Overview of corporate taxation
Colombian-incorporated companies are taxed on worldwide income at a general 35% rate; foreign entities are taxed on Colombian-source income. Sector surcharges apply to financial institutions and extractive industries, and a 15% minimum effective tax rate (METR) acts as a floor.Estatuto Tributario Nacional, art. 240 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
Surcharge for financial institutions
Additional 5% (total 40%) through 2027 where taxable income is at least 120,000 UVTEstatuto Tributario Nacional, art. 240 parágrafo; Ley 2277 de 2022 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
Surcharge for oil/coal extraction
Variable surtax from 5% up to 10% (up to 15% for oil extraction), depending on price levels, where taxable income is at least ~50,000 UVTEstatuto Tributario Nacional, art. 240; Ley 2277 de 2022 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
Minimum effective tax rate (METR)
15% floor on adjusted financial profit for resident corporationsEstatuto Tributario Nacional, art. 240 parágrafo 6; Ley 2277 de 2022 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
Tax base
Worldwide income for Colombian national companies; Colombian-source income for foreign entities/PEsEstatuto Tributario Nacional, art. 12 — https://taxsummaries.pwc.com/colombia/corporate/taxes-on-corporate-income
WHT on dividends to non-residents (from taxed earnings)
20%Estatuto Tributario Nacional, art. 245 — https://taxsummaries.pwc.com/colombia/corporate/withholding-taxes
WHT on dividends to non-residents (from untaxed earnings)
48% (then 20% on the remainder)Estatuto Tributario Nacional, art. 245 — https://taxsummaries.pwc.com/colombia/corporate/withholding-taxes
WHT on interest to non-residents
15% or 20% (general); 5% for qualifying 8+ year infrastructure loansEstatuto Tributario Nacional, art. 408 — https://taxsummaries.pwc.com/colombia/corporate/withholding-taxes
WHT on royalties to non-residents (incl. software)
20%Estatuto Tributario Nacional, art. 408 — https://taxsummaries.pwc.com/colombia/corporate/withholding-taxes
Treaty relief
Reduced WHT rates may apply under Colombia's double-tax treatiesApplicable double taxation conventions (Convenios para evitar la doble imposición) — https://taxsummaries.pwc.com/colombia/corporate/withholding-taxes
CIT return filing and payment
Annual return filed electronically with DIAN; deadlines (typically Apr–May) staggered by NIT, with an advance payment installment for large taxpayers ((approx — confirm exact dates in DIAN annual deadline decree))DIAN annual tax deadline decree (Decreto de plazos) — https://en.tpcgroup-int.com/news/2026-tax-calendar-in-colombia-transfer-pricing-and-key-obligations/
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