Colombia vs Italy
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Italy: 4/05/2026
Compare Colombia and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Italy Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Italy
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
24
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
By the end of the 9th 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 Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Withholding Tax (WHT)
Colombia
Italy
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Italy
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Effective Tax Rate (ETR)
Colombia
Italy
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
-22.74%
