The present research work consisted of analyzing the income tax system in Colombia vs Mexico for foreign investment. The research problem contemplated analyzing and evidencing the main needs of the investor, that is, in which country there are greater tax benefits and competitiveness when entering a business. Although Colombia and Mexico have similarities in many aspects, this research aims to show in which of the two countries it is more affordable to invest. For this, there is a breakdown of information which gives clarity of what is essentially needed to access the market in any of these countries and have a general vision in terms of fiscal and financial matters to execute a decision which leads to the investor to take the best route and above all to generate tax opportunities in either of the two countries.