Tax Info
Enter Dynamic PageGeneral CIT Rate
35 (surcharges may apply)
CIT Return Due Date
Between April and May, depending on the tax ID of each taxpayer.
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 Estimated Payment Due Date
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Resident Withholding Tax (Dividend/Interest/Royalty)
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty)
20/20/20
General VAT Rate
19
General Capital Gain Tax Rate
15
Composite Effective Average Tax Rate
32.93%
Composite Effective Marginal Tax Rate
32.59%
Administrative Regions
AMA - Amazonas Department
ANT - Antioquia Department
ARA - Arauca Department
ATL - Atlántico Department
BOL - Bolívar Department
BOY - Boyacá Department
CAL - Caldas Department
CAQ - Caquetá Department
CAS - Casanare Department
CAU - Cauca Department
CES - Cesar Department
CHO - Chocó Department
COR - Córdoba Department
CUN - Cundinamarca Department
GUA - Guainía Department
GUV - Guaviare Department
HUI - Huila Department
LAG - La Guajira Department
MAG - Magdalena Department
MET - Meta
NAR - Nariño Department
NSA - Norte de Santander Department
PUT - Putumayo Department
QUI - Quindío Department
RIS - Risaralda Department
SAN - Santander Department
SAP - Archipelago of Saint Andréws, Providence and Saint Catalina
SUC - Sucre Department
TOL - Tolima Department
VAC - Valle del Cauca Department
VAU - Vaupés Department
VID - Vichada Department
