Corporate Tax Comparison

Chile vs Romania

Compare Chile and Romania 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 · Romania: 2/14/2024 · Time of Update — Chile: 9/26/2026 · Romania: 9/30/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Chile

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Chile: 2/14/2024 · Romania: 2/14/2024 · Time of Update — Chile: 9/26/2026 · Romania: 9/30/2026

Corporate Income Tax (CIT)

Chile

Romania

General CIT Rate:

12.5/15/25/27 (regime-dependent)

General CIT Rate:

CIT Return Due Date:

April 30

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by June 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the sixth month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

April 30

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the sixth month after the end of the company's fiscal year.

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.

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Chile

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

35/4/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Chile

Romania

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Chile

Romania

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Chile

Romania

Composite Effective Average Tax Rate:

23.44%

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

4.51%

Composite Effective Marginal Tax Rate:

6.41%

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