WorldTax Compare← All Comparisons

Chile vs San Marino
Tax Rate Comparison

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

πŸ‡¨πŸ‡± Chile
vs
πŸ‡ΈπŸ‡² San Marino
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–40%
Rates stable; Boric administration reforms settling
No change
9–35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
19%
19% flat; no change
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
27%
Large corp 27% stable; Pillar Two for MNCs
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
0–22%
No major reform expected
No change
0–17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~35%
Pension reform adding 6% employer contribution gradually
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

πŸ‡¨πŸ‡± Chile β€” Municipal & 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 raΓ­ces) 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.

πŸ‡ΈπŸ‡² San Marino β€” Municipal Taxes (Castelli)

San Marino's 9 castelli (municipalities) levy local property tax supplements and communal fees. San Marino is an enclave within Italy using the euro but maintaining fiscal sovereignty under a Convention with the EU. The income tax (IRPEF) uses a progressive scale. San Marino aims to be a competitive financial jurisdiction while maintaining EU market access β€” with corporate tax notably lower than neighbouring Italy.

⚠️ 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 San Marino: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡¨πŸ‡± Chile has a higher top income tax rate (0–40% vs 9–35%). πŸ‡ΈπŸ‡² San Marino is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Chile has a higher consumption tax (19% vs 17%).

🏒 Corporate Tax: πŸ‡ΈπŸ‡² San Marino offers a lower corporate rate (17% vs 27%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡ΈπŸ‡² San Marino taxes investment gains at a lower rate (17% vs 22%), benefiting investors.

Related Comparisons

πŸ‡¨πŸ‡± Chile vs πŸ‡¦πŸ‡· ArgentinaTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡§πŸ‡΄ BoliviaTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡§πŸ‡· BrazilTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡¨πŸ‡΄ ColombiaTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡ͺπŸ‡¨ EcuadorTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡²πŸ‡½ MexicoTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡΅πŸ‡Ύ ParaguayTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡΅πŸ‡ͺ PeruTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡ΊπŸ‡Έ United StatesTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡ΊπŸ‡Ύ UruguayTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡¨πŸ‡³ ChinaTax comparisonπŸ‡¨πŸ‡± Chile vs πŸ‡«πŸ‡· FranceTax comparison