Chile Corporate Income Tax
Detailed corporate income tax rates and rules for Chile in 2026.
Chile has two corporate tax regimes. The general regime (Régimen Semi-Integrado) imposes a 27% corporate income tax, with shareholders receiving a 65% credit for corporate taxes paid when dividends are distributed and taxed at the personal level. The Pro-SME regime (Régimen ProPyme) imposes a 25% rate on small and medium enterprises with annual revenue up to 75,000 UF (approximately CLP 2.7 billion), with full integration of corporate and personal taxes (100% credit). Under ProPyme, businesses can use a simplified cash-basis accounting method. Companies must make monthly provisional tax payments and file an annual return. Transfer pricing rules follow OECD guidelines.
Standard Rate
27%
Small Business Rate
25%
How Chile Corporate Tax compares
Chile’s corporate tax rate of 27% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and South America’s regional average of 28.4%.
