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 in 2021 to 40 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. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.
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.