{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"co-corporate-tax-rate","url":"https://apiardata.com/statistics/co-corporate-tax-rate","html_url":"https://apiardata.com/statistics/co-corporate-tax-rate/","title":"Colombia Corporate Tax Rate (2025)","description":"Colombia's Corporate Tax Rate: 35 % combined statutory rate in 2025, unchanged YoY. OECD (CORPORATE_TAX_RATE), 2000–2025.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Colombia","2025"],"publisher":"OECD","frequency":"Annual","geography":"Colombia","temporal_coverage":"2000/2025","unit":"% combined statutory rate","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"Colombia Corporate Tax Rate","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"Colombia"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"Colombia (2025)","value":"35","unit":"% combined statutory rate","trend":{"direction":"neutral","value":"unchanged YoY"}},{"label":"YoY Change","value":"unchanged","unit":"percentage points"},{"label":"Trend","value":"neutral","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"Colombia Corporate Tax Rate"}],"observation_count":26,"observations":[{"period":"2000","value":35},{"period":"2001","value":35},{"period":"2002","value":35},{"period":"2003","value":36.75},{"period":"2004","value":38.5},{"period":"2005","value":38.5},{"period":"2006","value":38.5},{"period":"2007","value":34},{"period":"2008","value":33},{"period":"2009","value":33},{"period":"2010","value":33},{"period":"2011","value":33},{"period":"2012","value":33},{"period":"2013","value":34},{"period":"2014","value":34},{"period":"2015","value":39},{"period":"2016","value":40},{"period":"2017","value":40},{"period":"2018","value":37},{"period":"2019","value":33},{"period":"2020","value":32},{"period":"2021","value":31},{"period":"2022","value":35},{"period":"2023","value":35},{"period":"2024","value":35},{"period":"2025","value":35}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% combined statutory rate"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"35.0","yoyChange":"unchanged"},{"year":"2024","value":"35.0","yoyChange":"unchanged"},{"year":"2023","value":"35.0","yoyChange":"unchanged"},{"year":"2022","value":"35.0","yoyChange":"+4.0pp"},{"year":"2021","value":"31.0","yoyChange":"-1.0pp"},{"year":"2020","value":"32.0","yoyChange":"-1.0pp"},{"year":"2019","value":"33.0","yoyChange":"-4.0pp"},{"year":"2018","value":"37.0","yoyChange":"-3.0pp"},{"year":"2017","value":"40.0","yoyChange":"unchanged"},{"year":"2016","value":"40.0","yoyChange":"+1.0pp"},{"year":"2015","value":"39.0","yoyChange":"+5.0pp"},{"year":"2014","value":"34.0","yoyChange":"unchanged"},{"year":"2013","value":"34.0","yoyChange":"+1.0pp"},{"year":"2012","value":"33.0","yoyChange":"unchanged"},{"year":"2011","value":"33.0","yoyChange":"unchanged"},{"year":"2010","value":"33.0","yoyChange":"unchanged"},{"year":"2009","value":"33.0","yoyChange":"unchanged"},{"year":"2008","value":"33.0","yoyChange":"-1.0pp"},{"year":"2007","value":"34.0","yoyChange":"-4.5pp"},{"year":"2006","value":"38.5","yoyChange":"unchanged"}]},"qa":[{"question":"What does this indicator measure?","answer":"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. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 40 % combined statutory rate in 2016 and reached its lowest recorded value of 31 in 2021. The latest reading of 35 in 2025 is unchanged on the previous period."}]}