DIAN Ley 2277 de 2022 • Tarifa 35% • TTD Mínima 15% • Regimen SIMPLE 🇨🇴
Colombia Corporate Income Tax (Renta) Calculator
Simulate Colombian corporate tax obligations under the latest tax reform: standard 35% corporate tax rate, mandatory 15% Tasa de Tributacion Depurada (TTD) minimum effective tax floor, financial surcharges, and Regimen SIMPLE comparisons.
Corporate Fiscal Settlement Summary
Renta Líquida Gravable $ 0.00 Net taxable fiscal profit
Nominal vs TTD Rate 35.0% TTD 15% minimum floor met
Total Corporate Tax Due $ 0.00 Payable on DIAN Form 110/260
Gross Operating Income: $ 0.00
Deductible Operating Expenses: $ 0.00
Renta Líquida Ordinaria (Revenue - Expenses - Losses): $ 0.00
Base Corporate Tax (Impuesto Basico de Renta): $ 0.00
TTD Minimum Floor (15% of Accounting Profit): $ 0.00
Effective Tax Rate (% of Gross Revenue): 0.00%
Final Corporate Tax Settlement (Impuesto a Pagar): $ 0.00
Statutory Framework: Corporate Tax in Colombia (Ley 2277)
Under Article 240 of the Estatuto Tributario (modified by Ley 2277 de 2022):
Standard Corporate Rates
- 35% General Rate: Applies to resident corporations (S.A.S., S.A., Ltda).
- 40% Financial Rate: 35% base + 5% temporary surcharge for banks and financial institutions.
- 20% Zona Franca: Preferential rate for qualifying industrial goods/services users.
Tasa de Tributacion Depurada (TTD 15%)
- Introduced by Ley 2277: corporations must ensure their effective tax rate is at least 15% of purified accounting profit (*Utilidad Depurada*).
- If deductions or tax benefits reduce tax below 15%, the difference must be added back tax.
📊 Liquidacion Oficial de Nomina y Prestaciones Sociales DIAN / MinTrabajo
| Statutory Component / Legal Deduction Item | Calculated Amount (COP) |
|---|---|
| Primary Net / Statutory Payable Amount | $0 COP |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Colombian DIAN & Labor Law Compliance Principal Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.