- Income tax brackets updated
- Special tax regimes updated
CL
Chile
South America
CLP
CL · CHL · #37 · 24 cities
Nomad score
58/100
Compare
Top income tax
40.0%
Worldwide system
Corporate tax
27.0%
IVA
19.0%
standard rate
Tax residency
183 days
37 tax treaties
Chile tax profile
Data year: 2026
- Tax system
- Worldwide Chile taxes individuals with domicile or residence on worldwide income (LIR art. 3). Legal entities pay First Category Tax at 27% under the partially integrated system (25% for Pro-PYME/SME taxpayers, temporarily 12.5% for fiscal years 2025–2027 under Law 21.755). VAT (IVA) is 19%.
- Top PIT rate
- 40.0%
- Corporate tax rate
- 27.0%
- IVA
- 19.0%
- Capital gains tax
- 10.0% There is no separate capital gains schedule: gains are generally taxed as ordinary income up to 40%. Sales of certain traded Chilean shares and qualifying savings instruments may be exempt or deferred under specific LIR rules; a 10% rate applies only in defined cases (for example some non-exempt securities gains).
- Social security (employee)
- 20.0%
- Social security (employer)
- 5.0%
- Social security cap (annual)
- CLP 37,140,504
- Dividend withholding
- 35.0%
- Interest withholding
- 35.0%
- Royalty withholding
- 30.0%
- Inheritance tax
- 25.0%
- Treaty count
- 37
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| CLP 0 | and above | 27.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| ArtÃculo 3 LIR (foreign-source income exemption) Foreign individuals who establish domicile or residence in Chile pay Chilean inc... | No rate or amount recorded | 3yr | Active |
Tax flags
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present more than 183 days in any 12-month period (CT art. 8 no. 8), or if the individual’s vital interests are in Chile (domicile). Foreign employees are Chile-source taxed only during the first three years after establishing residence, then worldwide.
- Exit tax
- No
- CFC rules
- Yes Chilean residents are taxed on passive income from controlled foreign entities in low-tax or non-cooperative jurisdictions under CFC rules in the LIR.
- Non-dom regime
- Under LIR art. 3, a foreign individual who establishes domicile or residence in Chile is taxed only on Chilean-source income for the first three years from entry. The SII Regional Director may grant an extension in qualified cases if requested before the initial period ends; there is no fixed statutory six-year term. After the period, worldwide income is taxed.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
- Extension deadline
- May 9
- Auto extension
- Available
Sources
- SII — Impuesto Global Complementario AT 2026 (accessed Oct 9, 2026) IGC brackets and exemption (13,5 UTA) for tax year 2026
- SII — Ley sobre Impuesto a la Renta (DL 824) (accessed Oct 9, 2026) Art. 3 three-year foreign-source exemption for foreign residents
- SII — Convenios internacionales vigentes (accessed Oct 9, 2026) 37 double-tax treaties in force
- PwC Chile Tax Summary (accessed Oct 9, 2026) Headline PIT 40%, CIT 27%/25%, VAT 19%, WHT, social security, residency, capital gains
- PwC Chile — withholding taxes (accessed Oct 9, 2026) Non-resident dividends 35%, interest 4%/35%, royalties 30%/15% software
- PwC Chile — individual other taxes (accessed Oct 9, 2026) Social security ~20% employee on salary capped at 75,7 UF/month