Corporate Tax Comparison

Colombia vs Vietnam

Compare Colombia and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Colombia: 4/05/2026 · Vietnam: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Colombia

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Vietnam: 4/05/2026

Corporate Income Tax (CIT)

Colombia

Vietnam

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

CIT Return Due Date:

Between April and May, depending on the tax ID of each taxpayer.

CIT Return Due Date:

For CIT finalisation, the due date is the last day of the 3rd month of the following 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:

The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).

CIT Estimated Payment Due Date:

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

CIT Estimated Payment Due Date:

Quarterly payments must be made no later than the 30th day of the next quarter.

Withholding Tax (WHT)

Colombia

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Value-Added Tax (VAT)

Colombia

Vietnam

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

10%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Vietnam

General Capital Gain Tax Rate:

Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.

Effective Tax Rate (ETR)

Colombia

Vietnam

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

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