Chile vs Thailand
Corporate Tax Comparison
Time of Update: Chile: 4/05/2026 / Thailand: 4/04/2026
Compare Chile and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chile vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chile
Thailand
General CIT Rate:
12.5/15/25/27 (regime-dependent)
General CIT Rate:
20%
CIT Return Due Date:
April 30
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
April 30
CIT Payment Due Date:
settled within the same 150-day period
CIT Estimated Payment Due Date:
Last day of each month.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Chile
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chile
Thailand
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Chile
Thailand
Composite Effective Average Tax Rate:
23.44%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
4.51%
Composite Effective Marginal Tax Rate:
21.74%
