United Kingdom vs Colombia
Corporate Tax Comparison
Time of Update: United Kingdom: 4/02/2026 / Colombia: 4/05/2026
Compare United Kingdom and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
United Kingdom vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
United Kingdom
Colombia
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
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 Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
United Kingdom
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
United Kingdom
Colombia
General Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
United Kingdom
Colombia
Composite Effective Average Tax Rate:
22.55
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
11.51
Composite Effective Marginal Tax Rate:
32.59%
