Chile (2026)
27
% combined statutory rate
unchanged YoY
YoY Change
unchanged
percentage points
Trend
neutral
Series length
27
years of data

Data

Chile Corporate Tax Rate (2026) — source data. OECD.
Year % combined statutory rate YoY Change
2026 27 unchanged
2025 27 unchanged
2024 27 unchanged
2023 27 unchanged
2022 27 unchanged
2021 27 unchanged
2020 27 unchanged
2019 27 unchanged
2018 27 +1.5pp
2017 25.5 +1.5pp
2016 24 +1.5pp
2015 22.5 +1.5pp
2014 21 +1pp
2013 20 unchanged
2012 20 unchanged
2011 20 +3pp
2010 17 unchanged
2009 17 unchanged
2008 17 unchanged
2007 17 unchanged

About this Dataset

Chile recorded 27 % combined statutory rate in 2026. That is unchanged on the previous period. Across 2000–2026 the series ranges from 15 in 2001 to 27 in 2018.

This page tracks the combined statutory corporate income tax rate in Chile — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Frequently Asked Questions

This page tracks the combined statutory corporate income tax rate in Chile — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two. It is published by OECD and updated annually.

The most recent observation covers 2026. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2026 (27 observations).

The series peaked at 27 % combined statutory rate in 2018 and reached its lowest recorded value of 15 in 2001. The latest reading of 27 in 2026 is unchanged on the previous period.