Chile vs El Salvador
Corporate Tax Comparison
Time of Update: Chile: 4/05/2026 / El Salvador: 4/05/2026
Compare Chile and El Salvador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chile vs El Salvador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chile
El Salvador
General CIT Rate:
12.5/15/25/27 (regime-dependent)
General CIT Rate:
30%
CIT Return Due Date:
April 30
CIT Return Due Date:
April 30
CIT Payment Due Date:
April 30
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Last day of each month.
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
Withholding Tax (WHT)
Chile
El Salvador
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chile
El Salvador
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
General Capital Gain Tax Rate:
10 or 30
Effective Tax Rate (ETR)
Chile
El Salvador
Composite Effective Average Tax Rate:
23.44%
Composite Effective Average Tax Rate:
27.49%
Composite Effective Marginal Tax Rate:
4.51%
Composite Effective Marginal Tax Rate:
18.93%
