Effective tax rates for income based tax incentives - Corporate tax in Chile
Chile: Effective tax rates for income based tax incentives - Corporate tax was 23.57 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates for income based tax incentives - Corporate tax in Chile, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for income based tax incentives - corporate tax in Chile stood at 23.57 Percentage of taxable income. That is the highest value across all 26 years on record.
The figure is up 20.0% over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Chile peaked at 23.57 Percentage of taxable income in 2018 and was at its lowest, 13.09 Percentage of taxable income, in 2000.
That places Chile 19th out of 41 countries with data for 2025, putting it in the middle of the range.
The long-run direction has been consistently rising across the 26 years of available data.
Effective tax rates for income based tax incentives - Corporate tax in Chile, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 13.09 Percentage of taxable income | — |
| 2001 | 13.09 Percentage of taxable income | +0.0% |
| 2002 | 13.97 Percentage of taxable income | +6.7% |
| 2003 | 14.4 Percentage of taxable income | +3.1% |
| 2004 | 14.84 Percentage of taxable income | +3.1% |
| 2005 | 14.84 Percentage of taxable income | +0.0% |
| 2006 | 14.84 Percentage of taxable income | +0.0% |
| 2007 | 14.84 Percentage of taxable income | +0.0% |
| 2008 | 14.84 Percentage of taxable income | +0.0% |
| 2009 | 14.84 Percentage of taxable income | +0.0% |
| 2010 | 14.84 Percentage of taxable income | +0.0% |
| 2011 | 17.46 Percentage of taxable income | +17.7% |
| 2012 | 17.46 Percentage of taxable income | +0.0% |
| 2013 | 17.46 Percentage of taxable income | +0.0% |
| 2014 | 18.33 Percentage of taxable income | +5.0% |
| 2015 | 19.64 Percentage of taxable income | +7.1% |
| 2016 | 20.95 Percentage of taxable income | +6.7% |
| 2017 | 22.26 Percentage of taxable income | +6.3% |
| 2018 | 23.57 Percentage of taxable income | +5.9% |
| 2019 | 23.57 Percentage of taxable income | +0.0% |
| 2020 | 23.57 Percentage of taxable income | +0.0% |
| 2021 | 23.57 Percentage of taxable income | +0.0% |
| 2022 | 23.57 Percentage of taxable income | +0.0% |
| 2023 | 23.57 Percentage of taxable income | +0.0% |
| 2024 | 23.57 Percentage of taxable income | +0.0% |
| 2025 | 23.57 Percentage of taxable income | +0.0% |
Chile compared with similar countries
- Chile's 23.57 Percentage of taxable income is above the median for high income countries, which is 19.2 Percentage of taxable income, 1.2× the median. (33 countries reporting)
- Chile's 23.57 Percentage of taxable income is below the median for Latin America & Caribbean, which is 26.18 Percentage of taxable income, 90% of the median. (7 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 14.36 Percentage of taxable income | 13.09 Percentage of taxable income | 14.84 Percentage of taxable income | 10 |
| 2010s | 19.55 Percentage of taxable income | 14.84 Percentage of taxable income | 23.57 Percentage of taxable income | 10 |
| 2020s | 23.57 Percentage of taxable income | 23.57 Percentage of taxable income | 23.57 Percentage of taxable income | 6 |
Countries ranked near Chile
- 16 New Zealand 24.44 Percentage of taxable income compare
- 17 Italy 24.27 Percentage of taxable income compare
- 18 Luxembourg 23.64 Percentage of taxable income compare
- 19 South Africa 23.57 Percentage of taxable income compare
- 21 Greece 21.82 Percentage of taxable income compare
- 22 United Kingdom of Great Britain and Northern Ireland 20.95 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 income based tax incentives - corporate tax in Chile?
- Effective tax rates for income based tax incentives - corporate tax in Chile was 23.57 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Chile?
- The highest recorded value was 23.57 Percentage of taxable income in 2018.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Chile?
- The lowest recorded value was 13.09 Percentage of taxable income in 2000.
- How does Chile rank for effective tax rates for income based tax incentives - corporate tax?
- Chile ranks 19th out of 41 countries with data for 2025.
- Is effective tax rates for income based tax incentives - corporate tax rising or falling in Chile?
- Over the last ten years it is up 20.0%. 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 Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of income-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.