Colombia has published Law 2277 of 13 December 2022, the law for "Tax Reform for Equality and Social Justice". The main measures of the law are summarized as follows:

• The standard corporate income tax rate is maintained at 35%;
• The tax rate for industrial and commercial companies of the State is set at 9%;
• A 5% surcharge/surtax (40% effective rate) is introduced on specified taxpayers with ta…