Paraguay vs Colombia
Corporate Tax Comparison
Time of Update: Paraguay: 4/06/2026 / Colombia: 4/05/2026
Compare Paraguay and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Paraguay vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Paraguay
Colombia
General CIT Rate:
10%
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
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:
Quarterly advance payments
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Paraguay
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Paraguay
Colombia
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Paraguay
Colombia
Composite Effective Average Tax Rate:
9.44%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
7.00%
Composite Effective Marginal Tax Rate:
32.59%
