Chile vs Peru
Corporate Tax Comparison
Time of Update: Chile: 4/05/2026 / Peru: 4/04/2026
Compare Chile and Peru corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chile vs Peru Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chile
Peru
General CIT Rate:
12.5/15/25/27 (regime-dependent)
General CIT Rate:
29.5
CIT Return Due Date:
April 30
CIT Return Due Date:
The first week of April.
CIT Payment Due Date:
April 30
CIT Payment Due Date:
The first week of April.
CIT Estimated Payment Due Date:
Last day of each month.
CIT Estimated Payment Due Date:
12 monthly installments.
Withholding Tax (WHT)
Chile
Peru
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chile
Peru
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Chile
Peru
Composite Effective Average Tax Rate:
23.44%
Composite Effective Average Tax Rate:
29.17%
Composite Effective Marginal Tax Rate:
4.51%
Composite Effective Marginal Tax Rate:
38.68%
