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