🇨🇱 Chile Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 40.0% Worldwide system

Corporate tax 27.0%

IVA 19.0% standard rate

Tax residency 183 days 34 tax treaties

Chile tax profile

Data year: 2026

Tax system: Worldwide Chile taxes residents on worldwide income. New residents get a 3-year exemption on foreign-source income (extendable up to 6 years under certain conditions).
Top PIT rate: 40.0%
Corporate tax rate: 27.0%
IVA: 19.0%
Capital gains tax: 10.0% Stock market capital gains generally exempt (under certain conditions) or taxed at 10%. Other capital gains taxed as ordinary income.
Social security (employee): 17.6%
Social security (employer): 5.0%
Dividend withholding: 35.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Inheritance tax: 25.0%
Treaty count: 34

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
CLP 0	and above	27.0%	--

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
CLP 0	CLP 11,265,804	0.0%	--
CLP 11,265,804	CLP 25,035,120	4.0%	--
CLP 25,035,120	CLP 41,725,200	8.0%	--
CLP 41,725,200	CLP 58,415,280	13.5%	--
CLP 58,415,280	CLP 75,105,360	23.0%	--
CLP 75,105,360	CLP 100,140,480	30.4%	--
CLP 100,140,480	CLP 258,696,240	35.0%	--
CLP 258,696,240	and above	40.0%	--

Non-Dom Regime

Days threshold: 183 days
Residency rules: Resident if present for more than 183 days in any 12-month period, or if center of vital interests in Chile.
Exit tax: No
CFC rules: Yes CFC rules tax Chilean residents on passive income from controlled foreign entities in low-tax jurisdictions.
Non-dom regime: New residents (first-time Chilean tax residents) are exempt from tax on foreign-source income for the first 3 years, extendable under certain conditions.