Colombia vs France
Compare Colombia and France 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 · France: 4/02/2026
Colombia
FranceBasic Corporate Tax Comparison
Time of Update — Colombia: 4/05/2026 · France: 4/02/2026Corporate Income Tax (CIT)
ColombiaFranceGeneral CIT Rate:
35 (surcharges may apply)
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following 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:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
Withholding Tax (WHT)
ColombiaFranceResident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
ColombiaFranceCapital Gain Tax (CGT)
ColombiaFranceGeneral 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)
ColombiaFranceComposite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
15.38
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