Costa Rica vs Colombia
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Colombia: 4/05/2026
Compare Costa Rica and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Colombia
General CIT Rate:
30%
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
Final payment should also be made by 15 March
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:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Costa Rica
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Colombia
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Costa Rica
Colombia
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
32.59%
