Tax Overview in Chile

Tax overview 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

Every figure is drawn from this skill 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 ↗

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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 caps (SII valores y fechas (UTM/UTA))
UTA (annual tax unit) value, 2025 — CLP 834,504 CLP (December 2025 UTM x 12; UTA used for filing the prior tax year was CLP 807,528 per SII Circular No. 09/2025 — confirm which applies) (SII 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. (Ley sobre Impuesto a la Renta (LIR), DL 824)
Top personal income tax rate (Global Complementary Tax) — 40% (Progressive; top marginal rate on income over 150 UTA) (LIR Art. 52 — Impuesto Global Complementario)
Standard corporate income tax rate (semi-integrated regime) — 27% % (LIR Art. 20 / Art. 14 A — regimen semi-integrado)
VAT / GST — Yes — IVA (Impuesto al Valor Agregado) at a standard 19% rate (Ley 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) (approx — confirm exact date each year) (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)

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General reference, not advice on your facts. Check with a professional before you file or pay.

Chilean tax system at a glance

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 caps (SII valores y fechas (UTM/UTA))

UTA (annual tax unit) value, 2025 — CLP 834,504 CLP (December 2025 UTM x 12; UTA used for filing the prior tax year was CLP 807,528 per SII Circular No. 09/2025 — confirm which applies) (SII 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. (Ley sobre Impuesto a la Renta (LIR), DL 824)

Top personal income tax rate (Global Complementary Tax) — 40% (Progressive; top marginal rate on income over 150 UTA) (LIR Art. 52 — Impuesto Global Complementario)

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

VAT / GST — Yes — IVA (Impuesto al Valor Agregado) at a standard 19% rate (Ley 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) (approx — confirm exact date each year) (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)