Colombia vs Argentina
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Argentina: 4/01/2026
Compare Colombia and Argentina corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Argentina Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Argentina
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
0 - ARS 133,514,185.74：25%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
The second week of the fifth month 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 Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
"Monthly installment payments."
Withholding Tax (WHT)
Colombia
Argentina
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Argentina
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
Effective Tax Rate (ETR)
Colombia
Argentina
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
28%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
21%
