Colombia vs Japan
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Japan: 4/03/2026
Compare Colombia and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Japan
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
23.2
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
Within two months after the end of the company's fiscal 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:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Colombia
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Japan
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Colombia
Japan
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
29.26
