Portugal vs Colombia
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Colombia: 4/05/2026
Compare Portugal and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Colombia
General CIT Rate:
21
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax 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:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Portugal
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Colombia
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Portugal
Colombia
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
32.59%
