Source-cited draft: tax overview 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.
Tax year
Calendar year (1 January to 31 December)Ley sobre Impuesto a la Renta (LIR), DL 824View source ↗
Currency
Chilean peso (CLP)Servicio de Impuestos Internos (SII)
Tax indexation units
UTM (monthly tax unit) and UTA (annual tax unit = UTM x 12); UF (Unidad de Fomento) for social-security capsSII valores y fechas (UTM/UTA)View source ↗
UTA (annual tax unit) value, 2025
CLP 834,504SII valores y fechas — UTM/UTA 2025View source ↗
Tax authority
Servicio de Impuestos Internos (SII)Servicio de Impuestos Internos (SII)View source ↗
Residence basis of taxation
Residents/domiciliaries taxed on worldwide income; non-residents on Chilean-source income only. Foreigners are taxed only on Chilean-source income for their first 3 years of residence.Ley sobre Impuesto a la Renta (LIR), DL 824View source ↗
Top personal income tax rate (Global Complementary Tax)
40%LIR Art. 52 — Impuesto Global ComplementarioView source ↗
Standard corporate income tax rate (semi-integrated regime)
27%LIR Art. 20 / Art. 14 A — regimen semi-integradoView source ↗
VAT / GST
Yes — IVA (Impuesto al Valor Agregado) at a standard 19% rateLey sobre Impuesto a las Ventas y Servicios (IVA), DL 825View source ↗
Annual income tax return deadline (Operación Renta)
Filed in April of the year following the tax year (typically by 30 April; SII may extend to early May)SII Operación RentaView source ↗
Monthly VAT return (Formulario 29) deadline
By the 12th of the following month (electronic filers with e-payment may file by the 20th)Formulario 29 — SIIView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Chile's tax system is administered by the Servicio de Impuestos Internos (SII) and built around an integrated corporate/shareholder regime, a progressive personal income tax, and a single-rate VAT. Figures below are an unverified 2025 draft for an accountant to confirm.
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Other Chile computations in the OpenAccountants Tax Library.