

Greece vs Chile
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Chile: 4/05/2026
Compare Greece and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Chile
General CIT Rate:
22
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
April 30
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Six months of equal installment payments.
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Greece
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Chile
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Greece
Chile
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
4.51%
