What are the general Corporate Income Tax (CIT) rates in Japan and Chile?

For Japan: 23.2. For Chile: 12.5/15/25/27 (regime-dependent).

What are the resident Withholding Tax (WHT) rates in Japan and Chile?

For Japan: 20/20/0. For Chile: N/A.

What are the non-resident Withholding Tax (WHT) rates in Japan and Chile?

For Japan: 15/20/20. For Chile: 35/4/30.

What are the Capital Gain Tax (CGT) rates in Japan and Chile?

For Japan: Capital gains are subject to the normal corporate income tax rate.. For Chile: Capital gains are constrained by normal CIT interest rates..

What are the Composite Effective Average Tax Rates in Japan and Chile?

For Japan: 28.36. For Chile: 23.44%.

What are the Composite Effective Marginal Tax Rates in Japan and Chile?

For Japan: 29.26. For Chile: 4.51%.

Corporate Tax Comparison

Japan vs Chile

Q: When are the Corporate Income Tax (CIT) returns due in Japan and Chile?

For Japan: Within two months after the end of the company's fiscal year.. For Chile: April 30.

Q: When are the Corporate Income Tax (CIT) payments due in Japan and Chile?

For Japan: Within two months after the end of the company's fiscal year.. For Chile: April 30.

Q: When are the Corporate Income Tax (CIT) estimated payments due in Japan and Chile?

For Japan: Within two months after the end of the sixth month of the company's accounting period.. For Chile: Last day of each month..

Compare Japan and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Japan: 4/03/2026 · Chile: 4/05/2026

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Compare Corporate Tax

Japan

Chile

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Japan: 4/03/2026 · Chile: 4/05/2026

Corporate Income Tax (CIT)

Japan

Chile

General CIT Rate:

23.2

General CIT Rate:

12.5/15/25/27 (regime-dependent)

CIT Return Due Date:

Within two months after the end of the company's fiscal year.

CIT Return Due Date:

April 30

CIT Payment Due Date:

Within two months after the end of the company's fiscal year.

CIT Payment Due Date:

April 30

CIT Estimated Payment Due Date:

Within two months after the end of the sixth month of the company's accounting period.

CIT Estimated Payment Due Date:

Last day of each month.

Withholding Tax (WHT)

Japan

Chile

Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/0

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/20/20

None-Resident Withholding Tax (Dividend/Interest/Royalty):

35/4/30

Value-Added Tax (VAT)

Japan

Chile

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Japan

Chile

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are constrained by normal CIT interest rates.

Effective Tax Rate (ETR)

Japan

Chile

Composite Effective Average Tax Rate:

28.36

Composite Effective Average Tax Rate:

23.44%

Composite Effective Marginal Tax Rate:

29.26

Composite Effective Marginal Tax Rate:

4.51%

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Japan vs Chile

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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