Mexico vs Colombia
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Colombia: 4/05/2026
Compare Mexico and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Colombia
General CIT Rate:
30
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
31 March
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
31 March
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:
The estimated payment by CIT will be due on the 17th of each month.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Mexico
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Colombia
General Capital Gain Tax Rate:
Mexican residents are taxed at 30% of their income. Non-residents are taxed at 25% of their total income or 35% of their net income.
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
Mexico
Colombia
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
32.59%
