Colombia vs Philippines
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Philippines: 4/06/2026
Compare Colombia and Philippines corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Philippines Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Philippines
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
25%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable 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:
On the 15th day of the fourth month following the close of the taxable year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
Withholding Tax (WHT)
Colombia
Philippines
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Philippines
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
Effective Tax Rate (ETR)
Colombia
Philippines
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
