Flat rate
20.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
39.0%
Colombia, without the regime
Overview
- Regime
- Zonas Francas (Free Trade Zones)
- Country
- Colombia
- Type
- Free zone
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Qualifying companies in Colombian FTZs may benefit from a 20% corporate income tax rate (vs the standard 35%).
- Eligibility
- Industrial, service, and commercial companies in designated FTZs meeting investment and employment thresholds.
- Benefits
- 20% CIT on qualifying income; customs benefits on imported materials for export production.
- Requirements
- Minimum investment and employment; post-2022 qualifications require an approved export-oriented plan.
- Limitations
- Sales to the Colombian customs territory trigger customs and IVA. Preferential 20% rate for users qualified after 2022 is tied to export plans. Large MNEs may face Pillar Two / 15% METR top-up.
- Income types covered
- Business income from qualifying activities within the FTZ.
- Duration details
- While operating in the FTZ under an approved qualification.
View source PwC Worldwide Tax Summaries 2026