Corporate Income Tax in Chile

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

Chile · tax year 2025 · changed 25 Jun 2026

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Key figures: Chile, 2025

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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 ↗

The full skill

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)