Colombia, Corporate Tax Law

Esperanza Buitrago Diaz, J. Rafael Bravo

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic


Corporate taxes in Colombia are imposed at the national and local levels. Nowadays the term corporate taxation in Colombia includes the income tax, wealth tax, and the trade tax. A solidarity income tax (CREE) was also in force from 2013 until 2016. Given the scope of this work, our report only covers the Corporate Income Tax (CIT). At the end of the work readers find a table with the main features of other taxes. In Colombia, the CIT includes all kind of taxes whose calculation is based on income, capital gains as well as business profits for branches of foreign corporations and entities
Original languageEnglish
Title of host publicationCorporate taxation in the Dutch Caribbean and Latin American Region
EditorsA. Bollen-Vandenboorn
Place of PublicationBuenos Aires
Pages123 - 178
Number of pages55
ISBN (Print)978-90-8296-010-5
Publication statusPublished - 31 Oct 2018


  • Colombia, Corporate income tax
  • Business taxation Colombia

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