Source-cited draft: company formation & entity choice for Chile (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Sociedad por Acciones (SpA)
Flexible share-based company; single shareholder permitted; limited liability; most common for foreign foundersCodigo de Comercio / Ley 20.190 (SpA)View source ↗
Sociedad de Responsabilidad Limitada (SRL/Ltda.)
Limited liability company; requires 2-50 partners; common for family/small businessesLey 3.918 — Sociedades de Responsabilidad LimitadaView source ↗
Sociedad Anonima (S.A.)
Corporation; can be closely-held or open (publicly traded); more formal governance (board required)Ley 18.046 — Ley sobre Sociedades AnonimasView source ↗
Empresa Individual de Responsabilidad Limitada (EIRL)
Single-owner limited liability entity for sole proprietorsLey 19.857 — EIRLView source ↗
Minimum share capital
None — no statutory minimum capital for SpA, SRL or S.A.Codigo de Comercio / Ley 20.190 (SpA)
Most foreign founders in Chile incorporate a SpA (Sociedad por Acciones) for its flexibility and single-shareholder allowance, often via the online Empresa en un Dia platform. There is no statutory minimum share capital. Draft figures for accountant review.
Other Chile computations in the OpenAccountants Tax Library.
Empresa en un Dia (Tu Empresa en un Dia)
Free online incorporation platform using standardized bylaws; a simple SpA can be set up in about 1 business day (notary fees may still apply)Ley 20.659 — Registro de Empresas y Sociedades (RES)View source ↗
Core incorporation steps
Draft & sign bylaws (notarized or via RES); register in Commercial Registry (Registro de Comercio) and publish extract in the Diario Oficial; obtain RUT and inicio de actividades with the SII; open a bank accountCodigo de Comercio / Ley 20.659 / Codigo Tributario Art. 68View source ↗
Typical timeline
About 1 day for a simple online SpA; ~6-8 weeks end-to-end including SII registration and bank account opening ((approx — varies by case))Ley 20.659 (RES) / SII inicio de actividadesView source ↗
Typical incorporation cost
RES online filing is free; notary/legal and Diario Oficial publication fees apply (commonly a few hundred USD for a simple SpA) ((approx — confirm current fees))Ley 20.659 (RES)View source ↗
Tax registration
Obtain a RUT (tax ID) and file inicio de actividades with the SII before operatingCodigo Tributario Art. 66 / Art. 68 — RUT e inicio de actividadesView source ↗
Core annual compliance
Monthly VAT (Formulario 29) and PPM; annual income tax return (Operacion Renta) each April; annual informational returns (Declaraciones Juradas); statutory accounting recordsCodigo Tributario / LIR / DL 825 (IVA)View source ↗
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