Colombia vs Ecuador
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Ecuador: 4/06/2026
Compare Colombia and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Ecuador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Ecuador
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
Between April 9 and April 28 each 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 Payment Due Date:
Between April 9 and April 28 each year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Colombia
Ecuador
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Ecuador
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
Effective Tax Rate (ETR)
Colombia
Ecuador
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
23.34%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
18.60%
