Australia vs Colombia
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Colombia: 4/05/2026
Compare Australia and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Colombia
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
First day of the sixth month following the end of the income 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 or quarterly.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Australia
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Colombia
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Australia
Colombia
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
32.59%
