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The tax for Cigars is 52,6% on its consumer sale price, taxes included, of each package, box or envelope, considering every fraction of the tax inferior to a Chilean peso as a whole number.

The general statutory corporate income tax (First Category Tax) rate for Chilean entities including Chilean branches of foreign companies is 17%.

Chile has 32 tax treaties. Additionally, there are two tax treaties subscribed to by Chile which have not yet entered into force.