Peru vs Chile
Corporate Tax Comparison
Time of Update: Peru: 4/04/2026 / Chile: 4/05/2026
Compare Peru and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Peru vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Peru
Chile
General CIT Rate:
29.5
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
The first week of April.
CIT Return Due Date:
April 30
CIT Payment Due Date:
The first week of April.
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
12 monthly installments.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Peru
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Peru
Chile
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Peru
Chile
Composite Effective Average Tax Rate:
29.17%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
38.68%
Composite Effective Marginal Tax Rate:
4.51%
