Kazakhstan vs Chile
Corporate Tax Comparison
Time of Update: Kazakhstan: 4/06/2026 / Chile: 4/05/2026
Compare Kazakhstan and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Kazakhstan vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Kazakhstan
Chile
General CIT Rate:
20
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
March 31
CIT Return Due Date:
April 30
CIT Payment Due Date:
April 10
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
25th of each month
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Kazakhstan
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Kazakhstan
Chile
General Capital Gain Tax Rate:
Universal income tax rates apply
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Kazakhstan
Chile
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
4.51%
