France vs Colombia
Corporate Tax Comparison
Time of Update: France: 4/02/2026 / Colombia: 4/05/2026
Compare France and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
France vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
France
Colombia
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following 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:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
France
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
France
Colombia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
France
Colombia
Composite Effective Average Tax Rate:
23.66
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
15.38
Composite Effective Marginal Tax Rate:
32.59%
