Colombia vs Vietnam
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Vietnam: 4/05/2026
Compare Colombia and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Vietnam Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Vietnam
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
20
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial 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:
The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
Withholding Tax (WHT)
Colombia
Vietnam
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Vietnam
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.
Effective Tax Rate (ETR)
Colombia
Vietnam
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
N/A
