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 824
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.
Other Chile computations in the OpenAccountants Tax Library.
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.
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