Colorado: corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
4.4%
Franchise or privilege
Not verified
Not verifiedEntity annual report
Yes
Due in the entity's periodic report month, shown on the entity's Summary page; the report may be filed two months before through two months after that month without penalty
Return due date
Published rule
Conflict to flag: https://tax.colorado.gov/c-corporation-filing-information still says calendar year returns are due April 15, 2024, and https://tax.colorado.gov/business-income-tax says business returns are due the 15th day of the fourth month. The Corporate Income Tax Guide, the due date guide (C corporation line)…
Extension
Available
Zero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Conflict to flag: https://tax.colorado.gov/c-corporation-filing-information still says calendar year returns are due April 15, 2024, and https://tax.colorado.gov/business-income-tax says business returns are due the 15th day of the fourth month. The Corporate Income Tax Guide, the due date guide (C corporation line)…
- Extension
Extension
Does not extend paymentMust be requested
- Entity report
Entity report
Due in the entity's periodic report month, shown on the entity's Summary page; the report may be filed two months before through two months after that month without penalty
Colorado calls its annual entity filing a periodic report. Failure to file makes the entity delinquent. Fee not stated on the retrieved FAQ (it points to a fee schedule).
Email me the Colorado guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Colorado impose a corporate income tax?
Yes. 4.4%
When is the Colorado corporate return due?
Conflict to flag: https://tax.colorado.gov/c-corporation-filing-information still says calendar year returns are due April 15, 2024, and https://tax.colorado.gov/business-income-tax says business returns are due the 15th day of the fourth month. The Corporate Income Tax Guide, the due date guide (C corporation line)…
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
Related states
Chosen because their corporate filing profile matches this one.
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