Cyprus vs Chile
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Chile: 4/05/2026
Compare Cyprus and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Chile
General CIT Rate:
12.5
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
April 30
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Cyprus
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Chile
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Cyprus
Chile
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
4.51%
