Corporate Tax Comparison

Colombia vs Slovakia

Compare Colombia and Slovakia 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 · Slovakia: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Colombia

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Slovakia: 4/05/2026

Corporate Income Tax (CIT)

Colombia

Slovakia

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

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

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

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:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Estimated Payment Due Date:

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

CIT Estimated Payment Due Date:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Colombia

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

20/20/20

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

7/19/35

Value-Added Tax (VAT)

Colombia

Slovakia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Slovakia

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Colombia

Slovakia

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

12.52%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >