3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Source-cited draft: corporate income tax for Chile (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft: tax overview for Chile (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Use this skill whenever asked about Chilean income tax for self-employed individuals (trabajadores independientes / trabajadores a honorarios). Trigger on phrases like "Impuesto Global Complementario", "Operación Renta", "boleta de honorarios", "trabajador independiente", "PPM", "retención honorarios", "gastos presuntos", "segunda categoría", "Formulario 22", "SII", "RUT Chile", "cotizaciones previsionales", "APV", or any question about filing or computing income tax for a self-employed or independent worker in Chile. This skill covers Impuesto Global Complementario (progressive 0-40%), honorarios withholding, PPM credits, gastos efectivos vs presuntos, cotizaciones previsionales, and SII filing. ALWAYS read this skill before touching any Chilean income tax work.