Corporate Tax Comparison

Chile vs Colombia

Compare Chile and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Chile: 4/05/2026 · Colombia: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Chile

Colombia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Chile: 4/05/2026 · Colombia: 4/05/2026

Corporate Income Tax (CIT)

Chile

Colombia

General CIT Rate:

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

General CIT Rate:

35 (surcharges may apply)

CIT Return Due Date:

April 30

CIT Return Due Date:

Between April and May, depending on the tax ID of each taxpayer.

CIT Payment Due Date:

April 30

CIT Payment Due Date:

According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.

CIT Estimated Payment Due Date:

Last day of each month.

CIT Estimated Payment Due Date:

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

Withholding Tax (WHT)

Chile

Colombia

Resident Withholding Tax (Dividend/Interest/Royalty):

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

35/4/30

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

20/20/20

Value-Added Tax (VAT)

Chile

Colombia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Chile

Colombia

General Capital Gain Tax Rate:

Capital gains are constrained by normal CIT interest rates.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Chile

Colombia

Composite Effective Average Tax Rate:

23.44%

Composite Effective Average Tax Rate:

32.93%

Composite Effective Marginal Tax Rate:

4.51%

Composite Effective Marginal Tax Rate:

32.59%

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