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Business-friendly Environment
Chile provides generous government support to entrepreneurs, including the second lowest corporate tax rate in Latin America (20%), making Chile more attractive than other developing countries. Products exported from Chile are completely exempt from tariffs and value-added tax, and import tariffs and value-added tax paid for the production of export products can also be refunded.
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Tax and Fiscal Support
Chile’s standard corporate income tax rate is 27% under the general regime, with a reduced rate of 25% under the Pro-SME regime that allows full tax credit against final taxes (non-resident withholding tax or additional tax). Companies with charitable, non-profit, or religious purposes are exempt from corporate income tax.
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Deep Connections with the Asia-Pacific Region
Chile has signed double taxation agreements with 28 countries, including Australia, Canada, South Africa, the United Kingdom, and the United States, to reduce withholding taxes on dividends, interest, and royalties for foreign companies.
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Supportive Governance
The Chilean government is open to foreign investment, with policy principles being clear, open, and non-discriminatory. In recent years, the government has been committed to streamlining the investment process, and foreign investors can enjoy moderate corporate tax incentives with no trading fees in the official foreign exchange market.
Tax Info
Enter Dynamic Page- General CIT Rate
- 12.5/15/25/27 (regime-dependent)
- CIT Return Due Date
- April 30
- CIT Payment Due Date
- April 30
- CIT Estimated Payment Due Date
- Monthly, with Form F29: by the 12th of the following month, or the 20th for electronic invoicers who file and pay online.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- N/A
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 35/4/30
- General VAT Rate
- 19
- General Capital Gain Tax Rate
- Capital gains are subject to the normal corporate income tax.
- Composite Effective Average Tax Rate
- 23.44%
- Composite Effective Marginal Tax Rate
- 4.51%
Administrative Regions
- AI - Aysén Region
- AN - Antofagasta Region
- AP - Arica y Parinacota Region
- AR - Araucanía Region
- AT - Atacama Region
- BI - Bío Bío Region
- CO - Coquimbo Region
- LI - O'Higgins
- LL - Los Lagos Region
- LR - Los Ríos Region
- MA - Magellan and the Chilean Antarctic Region
- ML - Maule Region
- NB - Ñuble Region
- RM - Santiago Metropolitan Region
- TA - Tarapacá Region
- VS - Valparaíso
Belonging Jurisdiction
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CL - Chile
Republic of ChileLearn MoreRepublic of Chile -
USAN - Union of South American Nations
Union of South American NationsLearn MoreUnion of South American Nations -
WORLD - Global
EarthLearn MoreEarth
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