Corporate Tax Comparison

Colombia vs Portugal

Compare Colombia and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Colombia: 4/05/2026 · Portugal: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Colombia

Portugal

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Portugal: 4/04/2026

Corporate Income Tax (CIT)

Colombia

Portugal

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

CIT Return Due Date:

Between April and May, depending on the tax ID of each taxpayer.

CIT Return 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 Payment Due Date:

The last day of the fifth 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:

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.

Withholding Tax (WHT)

Colombia

Portugal

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

Value-Added Tax (VAT)

Colombia

Portugal

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Portugal

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Colombia

Portugal

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

28.42%

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

16.01%

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