OpenAccountants/Chile/Chile Corporate Income Tax

Chile Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Chile (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Chile, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Overview of First Category Tax

Chile taxes corporate profits via the First Category Tax (Impuesto de Primera Categoria, FCT), which is partly integrated with shareholders' personal/Additional Tax. SMEs use the simplified ProPyme regime with a temporarily reduced rate. Draft figures for accountant review.

Standard corporate income tax rate (semi-integrated regime)

27%LIR Art. 20 / Art. 14 A — regimen semi-integradoView source ↗

ProPyme (SME) regime rate, 2025

12.5%LIR Art. 14 D — Regimen ProPyme; Ley 21.578 (transitory reduction)View source ↗

ProPyme regime baseline rate (outside the temporary reduction)

25%LIR Art. 14 D — Regimen ProPymeView source ↗

ProPyme eligibility threshold

Average annual gross income over the last 3 years not exceeding 75,000 UFLIR Art. 14 DView source ↗

Tax base

Net taxable profit (Renta Liquida Imponible) — worldwide income for resident companies, with deduction of necessary business expenses and inflation adjustment (correccion monetaria)LIR Art. 29-33 — determinacion de la RLIView source ↗

Integration with shareholder tax

Semi-integrated regime: shareholders credit 65% of the FCT paid against their IGC/Additional Tax (full 100% credit under treaties)LIR Art. 14 A / Art. 56 No. 3 / Art. 63View source ↗

Withholding tax on dividends to non-residents

35%LIR Art. 58 No. 2 — Impuesto AdicionalView source ↗

Withholding tax on interest to non-residents (general)

35%LIR Art. 59 — Impuesto AdicionalView source ↗

Withholding tax on interest — qualifying foreign bank/financial-institution loans

4%LIR Art. 59 No. 1 — Impuesto AdicionalView source ↗

Withholding tax on royalties to non-residents

30% general; 15% for software/patents/certain IP; standard (non-customised) software may be exemptLIR Art. 59 — Impuesto AdicionalView source ↗

Monthly provisional payments (PPM)

Monthly advance payments of FCT based on prior-year tax burden; SME PPM rates are halved for FY2025-2027LIR Art. 84 — Pagos Provisionales MensualesView source ↗

Corporate annual return filing & payment deadline

April of the year following the tax year (Operacion Renta), with monthly PPM credited (approx — confirm exact April date each year)SII Operacion RentaView source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate income tax (First Category Tax)

Overview of First Category Tax — Chile taxes corporate profits via the First Category Tax (Impuesto de Primera Categoria, FCT), which is partly integrated with shareholders' personal/Additional Tax. SMEs use the simplified ProPyme regime with a temporarily reduced rate. Draft figures for accountant review.
Standard corporate income tax rate (semi-integrated regime) — 27% % (LIR Art. 20 / Art. 14 A — regimen semi-integrado)
ProPyme (SME) regime rate, 2025 — 12.5% % (Temporarily reduced to 12.5% for fiscal years 2025-2027; 15% in 2028; reverts toward 25% afterward) (LIR Art. 14 D — Regimen ProPyme; Ley 21.578 (transitory reduction))
ProPyme regime baseline rate (outside the temporary reduction) — 25% % (LIR Art. 14 D — Regimen ProPyme)
ProPyme eligibility threshold — Average annual gross income over the last 3 years not exceeding 75,000 UF UF (LIR Art. 14 D)
Tax base — Net taxable profit (Renta Liquida Imponible) — worldwide income for resident companies, with deduction of necessary business expenses and inflation adjustment (correccion monetaria) (LIR Art. 29-33 — determinacion de la RLI)
Integration with shareholder tax — Semi-integrated regime: shareholders credit 65% of the FCT paid against their IGC/Additional Tax (full 100% credit under treaties) (LIR Art. 14 A / Art. 56 No. 3 / Art. 63)
Withholding tax on dividends to non-residents — 35% % (Additional Tax, reduced by the creditable portion of FCT already paid) (LIR Art. 58 No. 2 — Impuesto Adicional)
Withholding tax on interest to non-residents (general) — 35% % (LIR Art. 59 — Impuesto Adicional)
Withholding tax on interest — qualifying foreign bank/financial-institution loans — 4% % (LIR Art. 59 No. 1 — Impuesto Adicional)
Withholding tax on royalties to non-residents — 30% general; 15% for software/patents/certain IP; standard (non-customised) software may be exempt % (LIR Art. 59 — Impuesto Adicional)
Monthly provisional payments (PPM) — Monthly advance payments of FCT based on prior-year tax burden; SME PPM rates are halved for FY2025-2027 (LIR Art. 84 — Pagos Provisionales Mensuales)
Corporate annual return filing & payment deadline — April of the year following the tax year (Operacion Renta), with monthly PPM credited (approx — confirm exact April date each year) (SII Operacion Renta)

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Corporate income tax (First Category Tax)

Overview of First Category Tax — Chile taxes corporate profits via the First Category Tax (Impuesto de Primera Categoria, FCT), which is partly integrated with shareholders' personal/Additional Tax. SMEs use the simplified ProPyme regime with a temporarily reduced rate. Draft figures for accountant review.

Standard corporate income tax rate (semi-integrated regime) — 27% % (LIR Art. 20 / Art. 14 A — regimen semi-integrado)

ProPyme (SME) regime rate, 2025 — 12.5% % (Temporarily reduced to 12.5% for fiscal years 2025-2027; 15% in 2028; reverts toward 25% afterward) (LIR Art. 14 D — Regimen ProPyme; Ley 21.578 (transitory reduction))

ProPyme regime baseline rate (outside the temporary reduction) — 25% % (LIR Art. 14 D — Regimen ProPyme)

ProPyme eligibility threshold — Average annual gross income over the last 3 years not exceeding 75,000 UF UF (LIR Art. 14 D)

Tax base — Net taxable profit (Renta Liquida Imponible) — worldwide income for resident companies, with deduction of necessary business expenses and inflation adjustment (correccion monetaria) (LIR Art. 29-33 — determinacion de la RLI)

Integration with shareholder tax — Semi-integrated regime: shareholders credit 65% of the FCT paid against their IGC/Additional Tax (full 100% credit under treaties) (LIR Art. 14 A / Art. 56 No. 3 / Art. 63)

Withholding tax on dividends to non-residents — 35% % (Additional Tax, reduced by the creditable portion of FCT already paid) (LIR Art. 58 No. 2 — Impuesto Adicional)

Withholding tax on interest to non-residents (general) — 35% % (LIR Art. 59 — Impuesto Adicional)

Withholding tax on interest — qualifying foreign bank/financial-institution loans — 4% % (LIR Art. 59 No. 1 — Impuesto Adicional)

Withholding tax on royalties to non-residents — 30% general; 15% for software/patents/certain IP; standard (non-customised) software may be exempt % (LIR Art. 59 — Impuesto Adicional)

Monthly provisional payments (PPM) — Monthly advance payments of FCT based on prior-year tax burden; SME PPM rates are halved for FY2025-2027 (LIR Art. 84 — Pagos Provisionales Mensuales)

Corporate annual return filing & payment deadline — April of the year following the tax year (Operacion Renta), with monthly PPM credited (approx — confirm exact April date each year) (SII Operacion Renta)