Colombia vs Luxembourg
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Luxembourg: 4/05/2026
Compare Colombia and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Luxembourg
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
December 31 of the following 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:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Colombia
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Luxembourg
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Colombia
Luxembourg
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
18.09%
