Compare Chile and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Published — Chile: 2/14/2024 · Chinese Mainland: 2/14/2024 · Time of Update — Chile: 9/26/2026 · Chinese Mainland: 4/07/2026
Published — Chile: 2/14/2024 · Chinese Mainland: 2/14/2024 · Time of Update — Chile: 9/26/2026 · Chinese Mainland: 4/07/2026
Corporate Income Tax (CIT)
Chile
Chinese Mainland
description
General CIT Rate:
12.5/15/25/27 (regime-dependent)
description
General CIT Rate:
25%
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CIT Return Due Date:
April 30
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CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
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CIT Payment Due Date:
April 30
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CIT Payment Due Date:
Within five months after the end of the tax year.
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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.
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CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Capital gains are subject to the normal corporate income tax.
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General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Chile
Chinese Mainland
percent
Composite Effective Average Tax Rate:
23.44%
percent
Composite Effective Average Tax Rate:
23.00
percent
Composite Effective Marginal Tax Rate:
4.51%
percent
Composite Effective Marginal Tax Rate:
15.59
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