Vietnam vs Chile
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Chile: 4/05/2026
Compare Vietnam and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Chile
General CIT Rate:
20
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.
CIT Return Due Date:
April 30
CIT Payment Due Date:
The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Vietnam
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Chile
General Capital Gain Tax Rate:
Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Vietnam
Chile
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
4.51%
