Cyprus vs Colombia
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Colombia: 4/05/2026
Compare Cyprus and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Colombia
General CIT Rate:
12.5
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar 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:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Cyprus
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Colombia
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Cyprus
Colombia
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
32.59%
