Colombia corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 35 percent |
|---|---|
| In force from | 2023-01-01 |
| Official source | Estatuto Tributario, Artículo 240 (tarifa general del impuesto sobre la renta para personas jurídicas), modificado por la Ley 2277 de 2022 art. 10 — Secretaría del Senado |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
General 'renta' rate for personas jurídicas is 35% under Art. 240 ET, unchanged since the Ley 2277 de 2022 reform (in force from tax year 2023). SURCHARGES (puntos adicionales) sit on top of the 35% for specific sectors and DO NOT change the general rate: (a) financial sector — banks, insurers/reinsurers, stockbrokers, commodity/agricultural exchanges and market-infrastructure providers pay +5 points (total 40%) for tax years 2023-2027 when their renta líquida gravable is >= 120,000 UVT (Art. 240 par.); (b) extractives (hydrocarbons and coal) pay a variable surcharge tied to international prices. Tax-year basis (calendar year). Reduced/special rates exist for user-operators of free-trade zones (zonas francas, generally 20%) and hotel/eco-tourism incentives. REFORM WATCH: Colombia's government has repeatedly proposed tax reforms (the 2024 'ley de financiamiento' was largely not approved; further proposals have circulated in 2025-2026) — the 35% figure is the CURRENT statutory rate verified 2026-07-17; note secretariasenado.gov.co was intermittently unreachable at confirmation time, so the 35% general rate and the +5pt financial surcharge were cross-checked against the Ley 2277 de 2022 text (funcionpublica.gov.co gestor normativo) and DIAN/practitioner reproductions of Art. 240. A separate minimum-tax mechanism (Tasa Mínima de Tributación, ~15% on utilidad depurada) also applies under Art. 240 par. 6.
Get it programmatically
curl https://latamref.dev/v1/co/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/co/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/co/corporate-taxOther Colombia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · official exchange rates