Source-cited draft: tax overview for Chile (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Chilean tax system at a glance | 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. | |
| Tax year | Calendar year (1 January to 31 December)Ley sobre Impuesto a la Renta (LIR), DL 824 | |
| 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) | |
| UTA (annual tax unit) value, 2025 | CLP 834,504SII valores y fechas — UTM/UTA 2025 | |
| Tax authority | Servicio de Impuestos Internos (SII)Servicio de Impuestos Internos (SII) | |
| 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. |
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 library.
| Top personal income tax rate (Global Complementary Tax) | 40%LIR Art. 52 — Impuesto Global Complementario |
| Standard corporate income tax rate (First Category Tax) | 27%LIR Art. 20 — Impuesto de Primera Categoría |
| VAT / GST | Yes — IVA (Impuesto al Valor Agregado) at a standard 19% rateLey sobre Impuesto a las Ventas y Servicios (IVA), DL 825 |
| 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 Renta |
| 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 — SII |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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