Facts
- Combined corporate income tax rate
- 27.0 % (2023)
- Top statutory personal income tax rate
- 40.0 % (2022)
- Tax revenue, % of GDP
- 18.3 % (2024)
- Top marginal rate incl. employee social security
- 40.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 27.0 % (2023)
- Central CIT rate net of sub-central deduction
- 27.0 % (2023)
- Top marginal income tax rate (PIT only)
- 40.0 % (2022)
- Top rate threshold, × average wage
- 19.39× (2022)
- Average annual wage, US$ PPP
- $26,747 (2022)
- Average annual wage, national currency
- 11,492,895 (2022)
- Tax revenue level
- 15–20% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 38.0 % (2024)
- Taxes on goods and services, % of value added
- 11.9 % (2024)
- ISO code
- CHL
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 18.3 % |
| 2023 | 17.7 % |
| 2022 | 21.3 % |
| 2021 | 19.7 % |
| 2020 | 16.2 % |
| 2019 | 17.7 % |
| 2018 | 18.4 % |
| 2017 | 17.5 % |
| 2016 | 17.5 % |
| 2015 | 17.5 % |
| 2014 | 17.0 % |
| 2013 | 17.5 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 38.0 % |
| 2023 | 35.3 % |
| 2022 | 44.8 % |
| 2021 | 39.5 % |
| 2020 | 35.2 % |
| 2019 | 41.1 % |
| 2018 | 44.2 % |
| 2017 | 44.2 % |
| 2016 | 40.4 % |
| 2015 | 36.0 % |
| 2014 | 35.0 % |
| 2013 | 34.5 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 11.9 % |
| 2023 | 12.1 % |
| 2022 | 12.4 % |
| 2021 | 13.1 % |
| 2020 | 11.4 % |
| 2019 | 11.2 % |
| 2018 | 12.1 % |
| 2017 | 12.4 % |
| 2016 | 12.1 % |
| 2015 | 11.9 % |
| 2014 | 11.8 % |
| 2013 | 11.8 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 27.0 % |
| 2022 | 27.0 % |
| 2021 | 27.0 % |
| 2020 | 27.0 % |
| 2019 | 27.0 % |
| 2018 | 27.0 % |
| 2017 | 25.5 % |
| 2016 | 24.0 % |
| 2015 | 22.5 % |
| 2014 | 21.0 % |
| 2013 | 20.0 % |
| 2012 | 20.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 27.0 % |
| 2022 | 27.0 % |
| 2021 | 27.0 % |
| 2020 | 27.0 % |
| 2019 | 27.0 % |
| 2018 | 27.0 % |
| 2017 | 25.5 % |
| 2016 | 24.0 % |
| 2015 | 22.5 % |
| 2014 | 21.0 % |
| 2013 | 20.0 % |
| 2012 | 20.0 % |
Top marginal rate incl. employee social security
| Period | Value |
|---|---|
| 2022 | 40.0 % |
| 2021 | 40.0 % |
| 2020 | 35.0 % |
| 2019 | 35.0 % |
| 2018 | 35.0 % |
| 2017 | 35.0 % |
| 2016 | 40.0 % |
| 2015 | 40.0 % |
| 2014 | 40.0 % |
| 2013 | 40.0 % |
| 2012 | 40.0 % |
| 2011 | 40.0 % |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Chile 2024 | — | — | 18.3 % |
| Chile 2023 | 27.0 % | — | 17.7 % |
| Chile 2022 | 27.0 % | — | — |
| Chile 2021 | 27.0 % | — | — |
| Chile 2020 | 27.0 % | — | — |
| Chile 2019 | 27.0 % | — | — |
| Chile 2018 | 27.0 % | — | — |
| Chile 2017 | 25.5 % | — | — |
| Chile 2016 | 24.0 % | 40.0 % | — |
| Chile 2015 | 22.5 % | 40.0 % | — |
| Chile 2014 | 21.0 % | 40.0 % | — |
| Chile 2013 | 20.0 % | 40.0 % | — |
| Chile 2012 | 20.0 % | 40.0 % | — |
| Chile 2011 | 20.0 % | 40.0 % | — |
| Chile 2010 | 17.0 % | 40.0 % | — |
| Chile 2009 | 17.0 % | 40.0 % | — |
| Chile 2008 | 17.0 % | 40.0 % | — |
| Chile 2007 | 17.0 % | 40.0 % | — |
| Chile 2006 | 17.0 % | 40.0 % | — |
| Chile 2005 | 17.0 % | 40.0 % | — |
| Chile 2004 | 17.0 % | 40.0 % | — |
| Chile 2003 | 16.5 % | 40.0 % | — |
| Chile 2002 | 16.0 % | — | — |
| Chile 2001 | 15.0 % | — | — |
| Chile 2000 | 15.0 % | — | — |
| Chile 1999 | — | — | 15.1 % |
| Chile 1998 | — | — | 15.8 % |
| Chile 1997 | — | — | 15.8 % |
| Chile 1996 | — | — | 16.1 % |
| Chile 1995 | — | — | 15.0 % |
| Chile 1994 | — | — | 15.5 % |
| Chile 1993 | — | — | 16.1 % |
| Chile 1992 | — | — | 15.5 % |
| Chile 1991 | — | — | 15.1 % |
| Chile 1990 | — | — | 13.2 % |