Colombia vs British Virgin Islands
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / British Virgin Islands: 4/04/2026
Compare Colombia and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs British Virgin Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
British Virgin Islands
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
N/A
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:
N/A
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Colombia
British Virgin Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
British Virgin Islands
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Colombia
British Virgin Islands
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
