Colombia vs Belgium
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Belgium: 3/24/2026
Compare Colombia and Belgium corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Belgium Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Belgium
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:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
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:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
Withholding Tax (WHT)
Colombia
Belgium
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Belgium
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
Effective Tax Rate (ETR)
Colombia
Belgium
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
18%-19%
