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Chile

#24 overall · Score 65.2 / 100 · unchanged from 2025

Overall

#24

65.2 / 100

unchanged from 2025

Corporate

#32

52.4 / 100

unchanged from 2025

Individual

#23

59.1 / 100

down three places from 2025

Consumption

#10

80.1 / 100

unchanged from 2025

Property

#13

64.9 / 100

unchanged from 2025

Cross-border

#36

41.3 / 100

up one place from 2025

Strengths

  • Chile has a relatively broad consumption tax base, taxing 70 percent of final consumption, and no VAT thresholds.
  • Chile levies no wealth tax, capital duties, financial transaction taxes, or taxes on the transfer of real property.
  • Chile's corporate tax system is partially integrated, alleviating the double taxation of distributed profits and outbound dividends.

Weaknesses

  • Chile operates an uncompetitive system of cross-border taxation, combining a worldwide corporate tax system with a small tax treaty network of just 37 treaties.
  • The tax rate on capital gains is 40 percent, well above the OECD average of 19.7 percent.
  • After phasing out full expensing, Chilean companies face the worst capital cost recovery provisions in the OECD, despite indexing capital allowances for inflation.

Component Scores

Chile category scores out of 100Corporate Taxes: score 52.4, rank 32. Individual Taxes: score 59.1, rank 23. Consumption Taxes: score 80.1, rank 10. Property Taxes: score 64.9, rank 13. Cross-Border Tax Rules: score 41.3, rank 36255075100Corporate Taxes: 52.4 (rank 32)Individual Taxes: 59.1 (rank 23)Consumption Taxes: 80.1 (rank 10)Property Taxes: 64.9 (rank 13)Cross-Border Tax Rules: 41.3 (rank 36)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #32 52.4 unchanged from 2025
Individual Taxes #23 59.1 down three places from 2025
Consumption Taxes #10 80.1 unchanged from 2025
Property Taxes #13 64.9 unchanged from 2025
Cross-Border Tax Rules #36 41.3 up one place from 2025

Ranking Changes, 2014–2026

Chile's best overall rank was 15th and its worst was 27th. It ranks 24th in 2026.

Overall rank by year for ChileChile: 2014 rank 15, 2015 rank 15, 2016 rank 23, 2017 rank 23, 2018 rank 24, 2019 rank 24, 2020 rank 18, 2021 rank 20, 2022 rank 27, 2023 rank 25, 2024 rank 24, 2025 rank 24, 2026 rank 242014201520162017201820192020202120222023202420252026Chile 2014: rank 15Chile 2015: rank 15Chile 2016: rank 23Chile 2017: rank 23Chile 2018: rank 24Chile 2019: rank 24Chile 2020: rank 18Chile 2021: rank 20Chile 2022: rank 27Chile 2023: rank 25Chile 2024: rank 24Chile 2025: rank 24Chile 2026: rank 24#15#24

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Chile is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Across the OECD

Chile ranks 24th of 38 OECD countries on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

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Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.