Chile

Paying Taxes in

Chile

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 42 17% taxable profits 18
Unemployment insurance contributions 1 online filing 137 2.40% gross salaries 2.7
Property tax 1 online filing 1.2% property value 1.8
Accidents insurance 0 paid jointly 0.95% gross salaries 1.1
Municipal tax 2 0.50% capital 0.8
Fuel tax 1 included in the price of fuel 0.5
Vehicle license tax 1 fixed rate 3 UTM 0
Stamp duty 1 tax schedule 0.134% - 1.608% small amount
Municipal tax on cleanliness 0 paid jointly fixed rate small amount
Value added tax (VAT) 1 online filing 137 19% value added not included
Totals: 9 316 25.0