Effective tax rates for expenditure based tax incentives - Corporate in Chile
Chile: Effective tax rates for expenditure based tax incentives - Corporate was -15.1 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Chile, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Chile stood at -15.1 Percentage of taxable income. That is the highest value across all 7 years on record.
The figure is up 1.5% over ten years.
Chile ranks 44th of 50 countries on this measure, in the bottom quarter.
Effective tax rates for expenditure based tax incentives - Corporate in Chile, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -15.33 Percentage of taxable income | — |
| 2020 | -15.33 Percentage of taxable income | -0.0% |
| 2021 | -15.33 Percentage of taxable income | -0.0% |
| 2022 | -15.1 Percentage of taxable income | -1.5% |
| 2023 | -15.1 Percentage of taxable income | -0.0% |
| 2024 | -15.1 Percentage of taxable income | -0.0% |
| 2025 | -15.1 Percentage of taxable income | -0.0% |
Chile compared with similar countries
- Chile's -15.1 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 1.9× the median. (40 countries reporting)
- Chile's -15.1 Percentage of taxable income is below the median for Latin America & Caribbean, which is -1.36 Percentage of taxable income, 11.1× the median. (7 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -15.33 Percentage of taxable income | -15.33 Percentage of taxable income | -15.33 Percentage of taxable income | 1 |
| 2020s | -15.18 Percentage of taxable income | -15.33 Percentage of taxable income | -15.1 Percentage of taxable income | 6 |
Countries ranked near Chile
- 41 Singapore -13.77 Percentage of taxable income compare
- 42 Spain -14.53 Percentage of taxable income compare
- 43 Iceland -15 Percentage of taxable income compare
- 45 France -15.55 Percentage of taxable income compare
- 45 Peru -15.55 Percentage of taxable income compare
- 47 Ireland -16.39 Percentage of taxable income compare
More economy & growth data for Chile
- 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)
- Foreign direct investment, net outflows (BoP, current US$), gaps 8.68 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0243 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 437.31 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 14.51 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 10.75 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0406 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 730.79 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 11.37 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Chile?
- Effective tax rates for expenditure based tax incentives - corporate in Chile was -15.1 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Chile?
- The highest recorded value was -15.1 Percentage of taxable income in 2022.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Chile?
- The lowest recorded value was -15.33 Percentage of taxable income in 2019.
- How does Chile rank for effective tax rates for expenditure based tax incentives - corporate?
- Chile ranks 44th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Chile?
- Over the last ten years it is up 1.5%. The long-run trend across the full record is flat.
- Where does this Chile data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 7 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.