Co Corporate Income Tax

---
name: co-corporate-income-tax
description: "Source-cited draft: corporate income tax for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/co-corporate-income-tax"
  jurisdiction: "CO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Colombia Corporate Income Tax

## Corporate income tax rates and surcharges

- **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 UVT %  _(Estatuto 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 UVT %  _(Estatuto 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 corporations %  _(Estatuto 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/PEs  _(Estatuto 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 loans %  _(Estatuto 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 treaties  _(Applicable 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/)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `co-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/co-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.