

Turkey vs Chile
Corporate Tax Comparison
Time of Update: Turkey: 4/04/2026 / Chile: 4/05/2026
Compare Turkey and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Turkey vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Turkey
Chile
General CIT Rate:
25 (financial companies up to 30%)
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Return Due Date:
April 30
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Turkey
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):
15/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Turkey
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)
Turkey
Chile
Composite Effective Average Tax Rate:
22.33%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
9.56%
Composite Effective Marginal Tax Rate:
4.51%
