Colombia Corporate Tax Rate (2025)
Colombia's Corporate Tax Rate: 35 % combined statutory rate in 2025, unchanged YoY. OECD (CORPORATE_TAX_RATE), 2000–2025.
Data
| Year | % combined statutory rate | YoY Change |
|---|---|---|
| 2025 | 35 | unchanged |
| 2024 | 35 | unchanged |
| 2023 | 35 | unchanged |
| 2022 | 35 | +4pp |
| 2021 | 31 | -1pp |
| 2020 | 32 | -1pp |
| 2019 | 33 | -4pp |
| 2018 | 37 | -3pp |
| 2017 | 40 | unchanged |
| 2016 | 40 | +1pp |
| 2015 | 39 | +5pp |
| 2014 | 34 | unchanged |
| 2013 | 34 | +1pp |
| 2012 | 33 | unchanged |
| 2011 | 33 | unchanged |
| 2010 | 33 | unchanged |
| 2009 | 33 | unchanged |
| 2008 | 33 | -1pp |
| 2007 | 34 | -4.5pp |
| 2006 | 38.5 | unchanged |
About this Dataset
Colombia recorded 35 % combined statutory rate in 2025. That is unchanged on the previous period. Across 2000–2025 the series ranges from 31 % combined statutory rate in 2021 to 40 % combined statutory rate in 2016.
This page tracks the combined statutory corporate income tax rate in Colombia — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone.
Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.