

British Virgin Islands vs Chile
Corporate Tax Comparison
Time of Update: British Virgin Islands: 4/04/2026 / Chile: 4/05/2026
Compare British Virgin Islands and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
British Virgin Islands vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
British Virgin Islands
Chile
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
N/A
CIT Return Due Date:
April 30
CIT Payment Due Date:
N/A
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
British Virgin Islands
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
British Virgin Islands
Chile
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
British Virgin Islands
Chile
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
4.51%
