Colombia vs El Salvador
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / El Salvador: 4/05/2026
Compare Colombia and El Salvador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs El Salvador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
El Salvador
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
30%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
April 30
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:
April 30
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
Withholding Tax (WHT)
Colombia
El Salvador
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
El Salvador
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
10 or 30
Effective Tax Rate (ETR)
Colombia
El Salvador
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
27.49%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
18.93%
