Corporate income tax (CIT) … rates Combined corporate income tax rate in Chile
Chile: Corporate income tax (CIT) … rates Combined corporate income tax rate was 27 Percentage of taxable income in 2026. ▲ Rising
Corporate income tax (CIT) - statutory and targeted small business in Chile, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Chile recorded 27 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the highest value across all 27 years on record.
Compared with earlier readings it is up 12.5% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Chile peaked at 27 Percentage of taxable income in 2018 and was at its lowest, 15 Percentage of taxable income, in 2000.
Chile ranks 35th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently rising across the 27 years of available data.
Corporate income tax (CIT) … rates Combined corporate income tax rate in Chile, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 15 Percentage of taxable income | — |
| 2001 | 15 Percentage of taxable income | +0.0% |
| 2002 | 16 Percentage of taxable income | +6.7% |
| 2003 | 16.5 Percentage of taxable income | +3.1% |
| 2004 | 17 Percentage of taxable income | +3.0% |
| 2005 | 17 Percentage of taxable income | +0.0% |
| 2006 | 17 Percentage of taxable income | +0.0% |
| 2007 | 17 Percentage of taxable income | +0.0% |
| 2008 | 17 Percentage of taxable income | +0.0% |
| 2009 | 17 Percentage of taxable income | +0.0% |
| 2010 | 17 Percentage of taxable income | +0.0% |
| 2011 | 20 Percentage of taxable income | +17.6% |
| 2012 | 20 Percentage of taxable income | +0.0% |
| 2013 | 20 Percentage of taxable income | +0.0% |
| 2014 | 21 Percentage of taxable income | +5.0% |
| 2015 | 22.5 Percentage of taxable income | +7.1% |
| 2016 | 24 Percentage of taxable income | +6.7% |
| 2017 | 25.5 Percentage of taxable income | +6.2% |
| 2018 | 27 Percentage of taxable income | +5.9% |
| 2019 | 27 Percentage of taxable income | +0.0% |
| 2020 | 27 Percentage of taxable income | +0.0% |
| 2021 | 27 Percentage of taxable income | +0.0% |
| 2022 | 27 Percentage of taxable income | +0.0% |
| 2023 | 27 Percentage of taxable income | +0.0% |
| 2024 | 27 Percentage of taxable income | +0.0% |
| 2025 | 27 Percentage of taxable income | +0.0% |
| 2026 | 27 Percentage of taxable income | +0.0% |
Chile compared with similar countries
- Chile's 27 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.3× the median. (60 countries reporting)
- Chile's 27 Percentage of taxable income is above the median for Latin America & Caribbean, which is 25 Percentage of taxable income, 1.1× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 16.45 Percentage of taxable income | 15 Percentage of taxable income | 17 Percentage of taxable income | 10 |
| 2010s | 22.4 Percentage of taxable income | 17 Percentage of taxable income | 27 Percentage of taxable income | 10 |
| 2020s | 27 Percentage of taxable income | 27 Percentage of taxable income | 27 Percentage of taxable income | 7 |
Countries ranked near Chile
- 33 Italy 27.81 Percentage of taxable income compare
- 34 Burkina Faso 27.5 Percentage of taxable income compare
- 35 Dominican Republic 27 Percentage of taxable income compare
- 35 South Africa 27 Percentage of taxable income compare
- 35 Samoa 27 Percentage of taxable income compare
- 35 Togo 27 Percentage of taxable income compare
More economy & growth data for Chile
- Real gdp growth, annual growth rate -13.31 % change on previous year (2025)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.04 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.32 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 1.48 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0096 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 173.59 units per person (2025)
- SDRs holdings, SDR, annual growth rate -3.36 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.007 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 126.75 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 4.11 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Chile?
- Corporate income tax (cit) - statutory and targeted small business in Chile was 27 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Chile?
- The highest recorded value was 27 Percentage of taxable income in 2018.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Chile?
- The lowest recorded value was 15 Percentage of taxable income in 2000.
- How does Chile rank for corporate income tax (cit) - statutory and targeted small business?
- Chile ranks 35th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Chile?
- Over the last ten years it is up 12.5%. The long-run trend across the full record is rising.
- Where does this Chile data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.