Colombia vs Singapore
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Singapore: 4/04/2026
Compare Colombia and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Singapore
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
17
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
November 30
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:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Colombia
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Singapore
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Colombia
Singapore
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
13.15%
