Denmark vs Colombia
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Colombia: 4/05/2026
Compare Denmark and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Colombia
General CIT Rate:
22
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
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 Estimated Payment Due Date:
Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Denmark
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Colombia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Denmark
Colombia
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
32.59%
