Chile vs Paraguay
Corporate Tax Comparison
Time of Update: Chile: 4/05/2026 / Paraguay: 4/06/2026
Compare Chile and Paraguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chile vs Paraguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chile
Paraguay
General CIT Rate:
12.5/15/25/27 (regime-dependent)
General CIT Rate:
10%
CIT Return Due Date:
April 30
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
April 30
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
CIT Estimated Payment Due Date:
Last day of each month.
CIT Estimated Payment Due Date:
Quarterly advance payments
Withholding Tax (WHT)
Chile
Paraguay
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chile
Paraguay
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Chile
Paraguay
Composite Effective Average Tax Rate:
23.44%
Composite Effective Average Tax Rate:
9.44%
Composite Effective Marginal Tax Rate:
4.51%
Composite Effective Marginal Tax Rate:
7.00%
