Colombia vs Australia
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Australia: 3/24/2026
Compare Colombia and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Australia
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
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:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Colombia
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Australia
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Colombia
Australia
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
28.56%
