Bolivia vs Colombia
Corporate Tax Comparison
Time of Update: Bolivia: 4/01/2026 / Colombia: 4/05/2026
Compare Bolivia and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bolivia vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bolivia
Colombia
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
120 days after the fiscal year-end.
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:
NA
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Bolivia
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bolivia
Colombia
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Bolivia
Colombia
Composite Effective Average Tax Rate:
27%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
25%–26%
Composite Effective Marginal Tax Rate:
32.59%
