Colombia vs Dominican Republic
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Dominican Republic: 4/06/2026
Compare Colombia and Dominican Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Dominican Republic Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Dominican Republic
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
27%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
120 days after fiscal year-end
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:
120 days after fiscal year-end
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
Withholding Tax (WHT)
Colombia
Dominican Republic
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Dominican Republic
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
Effective Tax Rate (ETR)
Colombia
Dominican Republic
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
25.60%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
24.15%
