What are the general Corporate Income Tax (CIT) rates in Colombia and Guatemala?

For Colombia: 35 (surcharges may apply). For Guatemala: System on earnings: 25% on net income; Simplified optional system: 7% on gross income.

When are the Corporate Income Tax (CIT) estimated payments due in Colombia and Guatemala?

For Colombia: Big taxpayers: 3 installments. Other taxpayers: 2 installments.. For Guatemala: System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month..

What are the resident Withholding Tax (WHT) rates in Colombia and Guatemala?

For Colombia: N/A. For Guatemala: 5/0/0.

What are the non-resident Withholding Tax (WHT) rates in Colombia and Guatemala?

For Colombia: 20/20/20. For Guatemala: 5/10/15.

What are the general VAT rates in Colombia and Guatemala?

For Colombia: 19. For Guatemala: 12.

What are the Capital Gain Tax (CGT) rates in Colombia and Guatemala?

For Colombia: 15. For Guatemala: 10%.

What are the Composite Effective Average Tax Rates in Colombia and Guatemala?

For Colombia: 32.93%. For Guatemala: 22.75%.

What are the Composite Effective Marginal Tax Rates in Colombia and Guatemala?

For Colombia: 32.59%. For Guatemala: 13.33%.

Corporate Tax Comparison

Colombia vs Guatemala

Q: When are the Corporate Income Tax (CIT) returns due in Colombia and Guatemala?

For Colombia: Between April and May, depending on the tax ID of each taxpayer.. For Guatemala: March 31.

Q: When are the Corporate Income Tax (CIT) payments due in Colombia and Guatemala?

For Colombia: 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.. For Guatemala: March 31.

Compare Colombia and Guatemala 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 · Guatemala: 4/06/2026

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Compare Country/Region

Compare Corporate Tax

Colombia

Guatemala

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Guatemala: 4/06/2026

Corporate Income Tax (CIT)

Colombia

Guatemala

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

CIT Return Due Date:

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

CIT Return Due Date:

March 31

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:

March 31

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

Withholding Tax (WHT)

Colombia

Guatemala

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/20

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

Value-Added Tax (VAT)

Colombia

Guatemala

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Guatemala

General Capital Gain Tax Rate:

10%

Effective Tax Rate (ETR)

Colombia

Guatemala

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

13.33%

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Colombia vs Guatemala

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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