Colombia vs Finland
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Finland: 4/05/2026
Compare Colombia and Finland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Finland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Finland
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
20
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
Four months from the end of the accounting period.
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:
Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.
Withholding Tax (WHT)
Colombia
Finland
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Finland
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Colombia
Finland
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
19.71%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
22.6%
