Corporate Tax Comparison

Colombia vs Chinese Taipei

Compare Colombia and Chinese Taipei 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 · Chinese Taipei: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Colombia

Chinese Taipei

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Chinese Taipei: 4/05/2026

Corporate Income Tax (CIT)

Colombia

Chinese Taipei

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

CIT Return Due Date:

Between April and May, depending on the tax ID of each taxpayer.

CIT Return Due Date:

No later than the fifth month after the end of the tax 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:

No later than the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

CIT Estimated Payment Due Date:

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

Withholding Tax (WHT)

Colombia

Chinese Taipei

Resident Withholding Tax (Dividend/Interest/Royalty):

0/10/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

21/15/20

Value-Added Tax (VAT)

Colombia

Chinese Taipei

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Chinese Taipei

General Capital Gain Tax Rate:

Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.

Effective Tax Rate (ETR)

Colombia

Chinese Taipei

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

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