Detailed comparison
| Side-by-side comparison of taxation, cost of living and scores between the two countries. |  France | |
|---|---|---|
| Taxation | ||
| Dividend tax | 40%Scale0-40% | 31.4%, Edge to this country |
| Capital gains tax | 40%Scale0-40% | 31.4%, Edge to this country |
| Corporate tax | 27% | 25%, Edge to this country |
| Wealth tax | None | Yes, IFI (real estate only) |
| Direct inheritance | 25%, Edge to this countryScale1-25% | 45%Scale5-45% |
| Cost and real estate | ||
| Monthly FIRE budget | €1,550, Edge to this country | €2,700 |
| Cost-of-living score | 83.1, Edge to this country | 38.5 |
| Reference city | Santiago (Providencia) / Valparaíso | Paris |
| City-center 2-bed rent | €650, Edge to this country | €2,450 |
| Safety and FIRE score | ||
| Insecurity | 1.9, Edge to this country | 2.0 |
| FIRE Ultimate V3 score | 82.4, Edge to this country | 64.6 |
Verdict
- Chile wins on the window: for three years, extendable to six, foreign dividends and capital gains face 0% Chilean tax, with no wealth tax, whereas France levies 31.4% from the first euro and adds the IFI.
- France keeps the advantage of permanence and clarity: no scheduled switch to worldwide taxation at 0% to 40%, a stable framework over time, and the euro rather than a peso that is 8% to 12% volatile.
- Verdict: Chile wins for a mobile FIRE candidate ready to exploit a three-to-six-year window and then restructure their wealth; France remains preferable for anyone who wants a permanent framework and does not intend to relocate.
Frequently asked questions about this duel
Is Chile really at 0% tax on foreign dividends?
Yes, but only during the Article 3 window: three years for a new resident, extendable to six at the discretion of the SII. During this period, foreign-source dividends are exempt from Chilean tax. After the window, they switch to the IGC scale of 0% to 40%. France, by contrast, applies the 31.4% flat tax from the first euro with no time limit.
What is the Chilean tax trap to know against France?
The Article 107 trap: the flat 10% rate on capital gains applies only to Chilean-listed securities. Your foreign ETFs and shares fall back into the IGC scale of 0% to 40% once the window ends. In France, the 31.4% flat tax applies uniformly, which is clearer even if it is heavier from the start.
And inheritance, Chile or France?
Chile taxes direct-line inheritance from 1% to 25%, with an allowance of 50 UTA per heir, and has no wealth tax. France can reach 45% in the direct line after an allowance of 100,000 euros per child, and applies the IFI on net real estate above 1.3 million euros. On both transfers and wealth, Chile is markedly lighter.