🇨🇴 Resumen fiscal — Colombia

Simplified Joint-Stock Company (SAS)

Colombia applies a 35% corporate income tax on worldwide income of resident companies. Free Trade Zone (Zona Franca) companies pay 20% CT for qualifying industrial and service activities. VAT (IVA) is 19% standard, with 5% on certain goods and 0% on exports. Dividends to non-resident shareholders are subject to 20% withholding (7.5% to residents). The Industry and Commerce Tax (ICA) is a municipal tax at 0.2–1% on gross income — it varies by municipality and business activity. Capital gains are taxed at 15%. Colombia has a Controlled Foreign Corporation (CFC) regime and transfer pricing rules aligned with OECD standards.