Guatemala vs Colombia
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Colombia: 4/05/2026
Compare Guatemala and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Colombia
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
March 31
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
March 31
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:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Guatemala
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Colombia
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Guatemala
Colombia
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
32.59%
