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Chile vs Brazil
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇨🇱 Chile
vs
🇧🇷 Brazil
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–40%
Rates stable; Boric administration reforms settling
No change
0–27.5%
Zero-rate up to R$5,000/mo fully effective
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
19%
19% flat; no change
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
27%
Large corp 27% stable; Pillar Two for MNCs
No change
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
0–22%
No major reform expected
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~35%
Pension reform adding 6% employer contribution gradually
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇨🇱 ChileMunicipal & Regional Taxes

Chile's 16 regions and 346 municipalities do not levy separate income taxes. Municipalities charge patente municipal (business licence fee) based on capital, typically 0.25%–0.5% of net equity/year, capped at ~$8,000 USD. Property tax (contribuciones de bienes raíces) is national in structure but rates vary 0.075%–1.2% by property type. The SII (tax authority) is national. The Royalty Minero (mining royalty) is a significant revenue source in copper-producing regions.

🇧🇷 BrazilState & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Chile vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇨🇱 Chile has a higher top income tax rate (0–40% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (19% vs ~27.5% combined).

🏢 Corporate Tax: 🇨🇱 Chile offers a lower corporate rate (27% vs 34%), which can influence business location decisions.

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All 🇨🇱 Chile comparisons →All 🇧🇷 Brazil comparisons →