Tax rates by country
Income, corporate, sales and capital gains tax across 14 countries
All countries in South America
| Country | System | PIT | Eff. PIT | CIT | VAT | CGT | SS (EE) | Non-dom | Nomad |
|---|---|---|---|---|---|---|---|---|---|
 AR
Argentina
|
Worldwide | 35.0% | 35.0% | 35.0% | 21.0% | 15.0% | 17.0% | No | No |
 BO
Bolivia
|
Territorial | 13.0% | 13.0% | 25.0% | 13.0% | — | 12.7% | No | No |
 BR
Brazil
|
Worldwide | 27.5% | 27.5% | 34.0% | — | 22.5% | 14.0% | No | No |
 CL
Chile
|
Worldwide | 40.0% | 40.0% | 27.0% | 19.0% | 10.0% | 17.6% | Yes | No |
 CO
Colombia
|
Worldwide | 39.0% | 39.0% | 35.0% | 19.0% | 15.0% | 8.5% | No | No |
 EC
Ecuador
|
Worldwide | 37.0% | 37.0% | 25.0% | 15.0% | 10.0% | 9.5% | No | No |
 FK
Falkland Islands
|
Worldwide | 26.0% | 26.0% | 26.0% | — | — | 5.0% | No | No |
 GF
French Guiana
|
Worldwide | 45.0% | 45.0% | 25.0% | — | 30.0% | 22.0% | No | No |
 GY
Guyana
|
Worldwide | 35.0% | 35.0% | 25.0% | 14.0% | 20.0% | 5.6% | No | No |
 PY
Paraguay
|
Territorial | 10.0% | 10.0% | 10.0% | 10.0% | 8.0% | 9.0% | No | No |
 PE
Peru
|
Worldwide | 30.0% | 30.0% | 29.5% | 18.0% | 5.0% | 13.0% | No | No |
 SR
Suriname
|
Worldwide | 38.0% | 38.0% | 36.0% | 10.0% | — | — | No | No |
 UY
Uruguay
|
Territorial | 36.0% | 36.0% | 25.0% | 22.0% | 12.0% | 18.1% | Yes | No |
 VE
Venezuela
|
Worldwide | 34.0% | 34.0% | 34.0% | 16.0% | — | 4.0% | No | No |
-
AR
ArgentinaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 35.0%
- VAT
- 21.0%
- CGT
- 15.0%
- SS (EE)
- 17.0%
- Non-dom
- No
- Nomad
- No
-
BO
BoliviaTerritorial
- PIT
- 13.0%
- Eff. PIT
- 13.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- —
- SS (EE)
- 12.7%
- Non-dom
- No
- Nomad
- No
-
BR
BrazilWorldwide
- PIT
- 27.5%
- Eff. PIT
- 27.5%
- CIT
- 34.0%
- VAT
- —
- CGT
- 22.5%
- SS (EE)
- 14.0%
- Non-dom
- No
- Nomad
- No
-
CL
ChileWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 27.0%
- VAT
- 19.0%
- CGT
- 10.0%
- SS (EE)
- 17.6%
- Non-dom
- Yes
- Nomad
- No
-
CO
ColombiaWorldwide
- PIT
- 39.0%
- Eff. PIT
- 39.0%
- CIT
- 35.0%
- VAT
- 19.0%
- CGT
- 15.0%
- SS (EE)
- 8.5%
- Non-dom
- No
- Nomad
- No
-
EC
EcuadorWorldwide
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- 10.0%
- SS (EE)
- 9.5%
- Non-dom
- No
- Nomad
- No
-
FK
Falkland IslandsWorldwide
- PIT
- 26.0%
- Eff. PIT
- 26.0%
- CIT
- 26.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
GF
French GuianaWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 25.0%
- VAT
- —
- CGT
- 30.0%
- SS (EE)
- 22.0%
- Non-dom
- No
- Nomad
- No
-
GY
GuyanaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 14.0%
- CGT
- 20.0%
- SS (EE)
- 5.6%
- Non-dom
- No
- Nomad
- No
-
PY
ParaguayTerritorial
- PIT
- 10.0%
- Eff. PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 10.0%
- CGT
- 8.0%
- SS (EE)
- 9.0%
- Non-dom
- No
- Nomad
- No
-
PE
PeruWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 29.5%
- VAT
- 18.0%
- CGT
- 5.0%
- SS (EE)
- 13.0%
- Non-dom
- No
- Nomad
- No
-
SR
SurinameWorldwide
- PIT
- 38.0%
- Eff. PIT
- 38.0%
- CIT
- 36.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
UY
UruguayTerritorial
- PIT
- 36.0%
- Eff. PIT
- 36.0%
- CIT
- 25.0%
- VAT
- 22.0%
- CGT
- 12.0%
- SS (EE)
- 18.1%
- Non-dom
- Yes
- Nomad
- No
-
VE
VenezuelaWorldwide
- PIT
- 34.0%
- Eff. PIT
- 34.0%
- CIT
- 34.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- 4.0%
- Non-dom
- No
- Nomad
- No