Nicaragua vs Colombia
Corporate Tax Comparison
Time of Update: Nicaragua: 4/06/2026 / Colombia: 4/05/2026
Compare Nicaragua and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Nicaragua vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Nicaragua
Colombia
General CIT Rate:
headline rate of 30%
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
within two months following the fiscal year-end
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
due within two months after the end of the fiscal year
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:
Monthly advance payments of 1-3% of gross income
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Nicaragua
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Nicaragua
Colombia
General Capital Gain Tax Rate:
15%
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Nicaragua
Colombia
Composite Effective Average Tax Rate:
26.85%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
12.89%
Composite Effective Marginal Tax Rate:
32.59%
