CL · AmericasGT · Americas
Chile vs Guatemala: tax rates compared
Between the two, Chile's income tax rate (40%) tops Guatemala's (7%) by 33pp. The 200-country average is 28%: Chile sits above it, Guatemala sits below it. Chile's figure is dated 2025-01-01 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CL | GT | Difference |
|---|---|---|---|
| Income Tax | 40% | 7% | CL +33 pplargest gap |
| Corporate Tax | 27% | 25% | CL +2 pp |
| VAT | 19% | 12% | CL +7 pp |
| Capital Gains Tax | 10% | 10% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +33 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Chile higher |
Between the two, Chile's corporate tax rate (27%) tops Guatemala's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | +7 pp | Chile higher |
Between the two, Chile's VAT rate (19%) tops Guatemala's (12%) by 7pp. The 181-country average is 15%: Chile sits above it, Guatemala sits below it. Chile's figure is dated 2025-12-19 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Chile and Guatemala both post a capital gains tax rate of 10%. The 175-country average is 10.3%: both sit below it. Chile's figure is dated 2022-02-04 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Chile and Guatemala both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.