Colombia vs Seychelles
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Seychelles: 4/06/2026
Compare Colombia and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Seychelles Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Seychelles
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after the end of the financial 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:
Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
Withholding Tax (WHT)
Colombia
Seychelles
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Seychelles
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
Effective Tax Rate (ETR)
Colombia
Seychelles
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
23.20%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
17.33%
