Colombia vs Belize
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Belize: 4/01/2026
Compare Colombia and Belize corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Belize Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Belize
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent 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:
Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
Withholding Tax (WHT)
Colombia
Belize
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Belize
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Colombia
Belize
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
25%
