Effective tax rates for income based tax incentives - Corporate tax in Colombia

Colombia: Effective tax rates for income based tax incentives - Corporate tax was 30.55 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
30.55 Percentage of taxable income
Change on year
unchanged
World rank
4th
of 41 countries
All-time high
32.29 Percentage of taxable income
in 2018
All-time low
27.06 Percentage of taxable income
in 2021
Years of data
11
2000–2025

Effective tax rates for income based tax incentives - Corporate tax in Colombia, 2000–2025

01020302000201220252000: 30.6 Percentage of taxable income2001: 30.6 Percentage of taxable income2002: 30.6 Percentage of taxable income2018: 32.3 Percentage of taxable income2019: 28.8 Percentage of taxable income2020: 27.9 Percentage of taxable income2021: 27.1 Percentage of taxable income2022: 30.6 Percentage of taxable income2023: 30.6 Percentage of taxable income2024: 30.6 Percentage of taxable income2025: 30.6 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

In 2025, effective tax rates for income based tax incentives - corporate tax in Colombia stood at 30.55 Percentage of taxable income.

That represents a change of down 5.4% over ten years.

Over the whole period, effective tax rates for income based tax incentives - corporate tax in Colombia peaked at 32.29 Percentage of taxable income in 2018 and was at its lowest, 27.06 Percentage of taxable income, in 2021.

That places Colombia 4th out of 41 countries with data for 2025, putting it in the top 10%.

Effective tax rates for income based tax incentives - Corporate tax in Colombia, year by year

Annual values for Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate in Colombia, 2000 to 2025.
Year Percentage of taxable income Change
2000 30.55 Percentage of taxable income
2001 30.55 Percentage of taxable income +0.0%
2002 30.55 Percentage of taxable income +0.0%
2018 32.29 Percentage of taxable income +5.7%
2019 28.8 Percentage of taxable income -10.8%
2020 27.93 Percentage of taxable income -3.0%
2021 27.06 Percentage of taxable income -3.1%
2022 30.55 Percentage of taxable income +12.9%
2023 30.55 Percentage of taxable income +0.0%
2024 30.55 Percentage of taxable income +0.0%
2025 30.55 Percentage of taxable income +0.0%

Colombia compared with similar countries

  • Colombia's 30.55 Percentage of taxable income is above the median for upper middle income countries, which is 26.18 Percentage of taxable income, 1.2× the median. (7 countries reporting)
  • Colombia's 30.55 Percentage of taxable income is above the median for Latin America & Caribbean, which is 26.18 Percentage of taxable income, 1.2× the median. (7 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 30.55 Percentage of taxable income 30.55 Percentage of taxable income 30.55 Percentage of taxable income 3
2010s 30.55 Percentage of taxable income 28.8 Percentage of taxable income 32.29 Percentage of taxable income 2
2020s 29.53 Percentage of taxable income 27.06 Percentage of taxable income 30.55 Percentage of taxable income 6

Countries ranked near Colombia

  1. 1 India 41.83 Percentage of taxable income compare
  2. 2 United States of America 33.96 Percentage of taxable income compare
  3. 3 Belgium 31.4 Percentage of taxable income compare
  4. 4 Argentina 30.55 Percentage of taxable income compare
  5. 4 Malta 30.55 Percentage of taxable income compare
  6. 7 Brazil 29.68 Percentage of taxable income compare

See the full ranking of 49 places →

More economy & growth data for Colombia

All data for Colombia →

Frequently asked questions

What is effective tax rates for income based tax incentives - corporate tax in Colombia?
Effective tax rates for income based tax incentives - corporate tax in Colombia was 30.55 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Colombia?
The highest recorded value was 32.29 Percentage of taxable income in 2018.
What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Colombia?
The lowest recorded value was 27.06 Percentage of taxable income in 2021.
How does Colombia rank for effective tax rates for income based tax incentives - corporate tax?
Colombia ranks 4th out of 41 countries with data for 2025.
Is effective tax rates for income based tax incentives - corporate tax rising or falling in Colombia?
Over the last ten years it is down 5.4%. The long-run trend across the full record is flat.
Where does this Colombia data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates for income based tax incentives - Corporate tax in Colombia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/colombia/

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About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.