⚖️ 🇧🇫 Burkina Faso vs 🇨🇱 Chile
| 🇧🇫 Burkina Faso | 🇨🇱 Chile | |
|---|---|---|
| Tax System | Worldwide | Worldwide |
| Tax Authority | Direction Generale des Impots | Servicio de Impuestos Internos (SII) |
| Authority Website | — | Visit |
| Data Year | 2025 | 2026 |
📊 AT A GLANCE
| Metric | 🇧🇫 Burkina Faso | 🇨🇱 Chile |
|---|---|---|
| Top Personal Income Tax | 27.50% | 40.00% |
| Effective Top PIT Rate | 27.50% | 40.00% |
| Corporate Tax Rate | 27.50% | 27.00% |
| VAT / GST | 18.00% (VAT) | 19.00% (IVA) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 5 | 34 |
💰 INCOME TAX RATES
| Rate | Burkina Faso | Chile |
|---|---|---|
| Top PIT Rate | 27.50% | 40.00% |
| Effective Top PIT | 27.50% | 40.00% |
| Capital Gains Tax | — | 10.00% |
| CG Notes | — | Stock market capital gains generally exempt (under certain conditions) or taxed at 10%. Other capital gains taxed as ordinary income. |
| SS Employee | — | 17.60% |
| SS Employer | — | 5.00% |
🏦 WITHHOLDING RATES
| Type | Burkina Faso | Chile |
|---|---|---|
| Dividend WHT | — | 35.00% |
| Interest WHT | — | 15.00% |
| Royalty WHT | — | 15.00% |
📋 OTHER TAXES
| Tax | Burkina Faso | Chile |
|---|---|---|
| Corporate Tax | 27.50% | 27.00% |
| Inheritance Tax | — | 25.00% |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Burkina Faso | Chile |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | Yes |
| Exit Tax | No | No |
| CFC Rules | No | Yes |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Burkina Faso | Chile |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | Yes |
| Non-Dom Details | — | New residents (first-time Chilean tax residents) are exempt from tax on foreign-source income for the first 3 years, extendable under certain conditions. |
📅 RESIDENCY & FILING
| Detail | Burkina Faso | Chile |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if present 183+ days in a calendar year. | Resident if present for more than 183 days in any 12-month period, or if center of vital interests in Chile. |
| Filing Deadline | — | April 30 |
| Auto Extension | No | No |
| Filing Notes | — | Annual return due April 30. |
| CFC Rules Details | — | CFC rules tax Chilean residents on passive income from controlled foreign entities in low-tax jurisdictions. |