South Africa vs Colombia
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Colombia: 4/05/2026
Compare South Africa and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Colombia
General CIT Rate:
27%
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
Within 6 months after the company's tax 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:
Twice a year: first payment within 6 months of year-start, second before year-end
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
South Africa
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Colombia
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
15
Effective Tax Rate (ETR)
South Africa
Colombia
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
32.59%
