🇨🇴 ZONAS FRANCAS (FREE TRADE ZONES)
Colombia — Special Tax Regime
Status
Active
📋 DETAILS
Summary
Companies in Colombian FTZs benefit from a reduced 20% corporate income tax rate (vs standard 35%).
Eligibility
Industrial, service, and commercial companies operating in designated FTZs. Must meet investment and employment thresholds.
Benefits
20% corporate income tax rate (vs 35% standard). Customs benefits on imported materials for export production.
Requirements
Minimum investment and employment requirements. Must meet specific operating requirements within the zone.
Limitations
Sales to Colombian national territory subject to customs and IVA. Subject to Pillar Two for large MNEs.
Income Types Covered
Business income from qualifying activities within the FTZ.
Duration Details
While operating in the FTZ.
💰 FINANCIAL
Flat Rate
20.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
39.0%
Corporate Tax
35.0%
IVA
19.0%
Capital Gains
15.0%
Treaty Count
15
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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