🇨🇱 Chile
CL / CHL #37
Nomad Score
58.0
Cities
24
🇨🇱 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).
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.
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
Non-Dom Regime
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| CLP 0 | and above | 27.0% | -- |
Personal income
| 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% | -- |
🏠 TAX RESIDENCY
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.
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.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 30
📚 SOURCES
-
PwC Chile
(accessed Mar 23, 2026)
PIT 0-35.5%, CIT 27% - SII Guia Practica Renta 2026 (accessed May 3, 2026)
- SII valores y fechas renta 2026 (accessed May 3, 2026)
🔗 RELATED
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