Colombia vs Kazakhstan
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Kazakhstan: 4/06/2026
Compare Colombia and Kazakhstan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Kazakhstan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Kazakhstan
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:
March 31
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:
April 10
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
25th of each month
Withholding Tax (WHT)
Colombia
Kazakhstan
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Kazakhstan
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Universal income tax rates apply
Effective Tax Rate (ETR)
Colombia
Kazakhstan
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
