Bogotá has a 35% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

  • Headline corporate tax: 35%.
  • Property taxes / business rates / equivalents are a separate line item — model them explicitly.
  • Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Bogotá corporate taxes and occupancy taxes

Bogotá has a 35% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

TL;DR

  • Headline corporate tax: 35%.
  • Property taxes / business rates / equivalents are a separate line item — model them explicitly.
  • Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Corporate tax

Bogotá levies an effective corporate tax of around 35% on most C-corps. Cross-border holding structures and IP regimes can materially change the effective rate; engage local tax counsel early.

Occupancy and property taxes

35% Colombian corporate income tax. 19% VAT. ICA municipal tax of 0.4-1.4%. FTZ (Free Trade Zone) regime offers 20% rate plus VAT and customs benefits for qualifying activities.

Key facts

cityBogotá
countryColombia
regionAmericas
classARentLocal110000 COP/sqft/yr
classARentUsd$28/sqft/yr
vacancy14.6%
typicalLeaseYears5
typicalRentFreeMonths5
submarkets5
primeYieldPct7.8%
corporateTaxPct35%

Frequently asked questions

What is Bogotá's corporate tax rate?
Around 35% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

Editorial provenance

Reviewed by Miriam Hollander — Lead market analyst. Last updated 2026-04-15. See our methodology and editorial standards.

Primary sources for this page

Full sources index · Submit a correction

Related topics