Colombia vs South Africa
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / South Africa: 4/06/2026
Compare Colombia and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
South Africa
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
27%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
Within 12 months from the end of the tax year
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 Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Colombia
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
South Africa
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Colombia
South Africa
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
12.99%
