Portugal vs Chile
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Chile: 4/05/2026
Compare Portugal and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Chile
General CIT Rate:
21
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
April 30
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Portugal
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Chile
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Portugal
Chile
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
4.51%
