Lithuania vs Chile
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / Chile: 4/05/2026
Compare Lithuania and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
Chile
General CIT Rate:
17
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Return Due Date:
April 30
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Lithuania
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
Chile
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Lithuania
Chile
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
4.51%
