

Hungary vs Chile
Corporate Tax Comparison
Time of Update: Hungary: 4/05/2026 / Chile: 4/05/2026
Compare Hungary and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Hungary vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Hungary
Chile
General CIT Rate:
9
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Return Due Date:
April 30
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Pay by quarter or by month.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Hungary
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Hungary
Chile
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Hungary
Chile
Composite Effective Average Tax Rate:
10.31%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
6.62%
Composite Effective Marginal Tax Rate:
4.51%
