Corporate Tax Comparison

Chile vs Chinese Taipei

Compare Chile and Chinese Taipei 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 Taipei: 2/14/2024 · Time of Update — Chile: 9/26/2026 · Chinese Taipei: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Chile

Chinese Taipei

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Chile: 2/14/2024 · Chinese Taipei: 2/14/2024 · Time of Update — Chile: 9/26/2026 · Chinese Taipei: 4/05/2026

Corporate Income Tax (CIT)

Chile

Chinese Taipei

General CIT Rate:

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

General CIT Rate:

CIT Return Due Date:

April 30

CIT Return Due Date:

No later than the fifth month after the end of the tax year.

CIT Payment Due Date:

April 30

CIT Payment Due Date:

No later than the fifth month after the end of the tax 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:

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

Withholding Tax (WHT)

Chile

Chinese Taipei

Resident Withholding Tax (Dividend/Interest/Royalty):

0/10/10

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

35/4/30

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

21/15/20

Value-Added Tax (VAT)

Chile

Chinese Taipei

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Chile

Chinese Taipei

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax.

General Capital Gain Tax Rate:

Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.

Effective Tax Rate (ETR)

Chile

Chinese Taipei

Composite Effective Average Tax Rate:

23.44%

Composite Effective Marginal Tax Rate:

4.51%

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