Chile Tax & Investment Guides
16 guides covering Chilean taxation, personal income tax (Impuesto Global Complementario), corporate tax, VAT (IVA), capital gains tax, property tax (Contribuciones), inheritance tax, social charges, and investment rules.
Personal Tax & Residency
Impuesto Global Complementario 0-40%, residency rules, and cross-border
Chile Cross-Border Tax Guide 2026 — 183-Day Rule, DTA Network & Foreign Tax Credit
cross-border taxation for Chile. 183-day rule (or 183 total in 12 months), tax residence based on physical presence + center of vital interests, DTA network (30+ treaties), foreign tax credit, and worldwide income for residents.
Chile Personal Tax Guide 2026 — Global Complementario Tax (0-40%)
Chile's Impuesto Global Complementario (Global Complementary Tax). Progressive 0-40% rates across 8 brackets in UTM, personal exemptions, monthly withholding, annual Operación Renta reconciliation, and the semi-integrated system.
Chile Tax Filing Guide 2026 — Operación Renta, Form F-22, PPM & Propyme Regime
filing taxes in Chile. Operación Renta (annual IIT filing) April-May deadline, F-22 form, monthly provisional payments (PPM), Propyme regime simplified filing, and SII e-filing portal.
Chile Tax Residency Guide 2026 — 183-Day Rule, Center of Interests & Renunciation
Chilean tax residency rules. 183-day presence in any 12-month period, residence based on permanence + center of interests, Chilean nationality does not determine residency, renunciation requires moving abroad and notifying SII.
VAT & Indirect Tax
IVA 19% standard rate, exemptions, and e-invoicing
Business & Corporate Tax
CIT 27% on retained earnings, Pyme regime, and starting a business
Chile Business Registration Guide 2026 — SpA, EIRL, Ltda, SA & SII Registration
registering a business in Chile. Registro de Empresas (SII), EIRL (individual), SpA (simplified stock company, most common), Ltda (limited), SA (corporation), RUT registration, IVA registration, and electronic invoicing (SII).
Chile Corporate Tax Guide 2026 — First Category Tax (25%)
Chile's Impuesto de Primera Categoría (First Category Corporate Tax). 25% rate for 2026, reduced 10-20% for SMEs under Pro-Pyme regime, semi-integrated system, and the General vs Pyme regime comparison.
Investment & Savings
Capital gains, dividends, crypto, and investment income
Chile Capital Gains Tax Guide 2026 — Included in Global Complementario (0-40%)
Chile's capital gains tax. CGT included in Global Complementario (0-40%) for habitual gains, 10% flat on non-habitual securities gains, property gains over UTM 8,000 taxed at progressive rates, inflation adjustment, no ST/LT distinction.
Chile Crypto Tax Guide 2026 — Global Complementario 0-40%, SII Guidelines & Exchange Reporting
cryptocurrency taxation in Chile. Crypto gains taxed as Global Complementario (0-40%), SII guidelines (2022+), crypto exchanges must report, mining = business/self-employment income, crypto-to-crypto taxable at fair market value.
Chile Investment Income Guide 2026 — Dividends, Interest & Capital Gains
Chilean investment income taxation. Dividends with 35% WHT and corporate credit, interest taxed at 10-40% progressive or 4% withholding on deposits, capital gains included in Global Complementario.
Property & Wealth Tax
Property tax, inheritance tax, and wealth-related taxes
Chile Inheritance & Gift Tax Guide 2026 — Impuesto a la Herencia (1-25%)
Chile's inheritance and gift taxes. Progressive 1-25% rates based on amount and relationship, tax-free for spouse and direct descendants up to certain UTM amounts, Impuesto a las Donaciones for gifts.
Chile Property Tax Guide 2026 — Territorial Tax (Contribuciones)
Chile's property taxes. Territorial Tax (Contribuciones) 1-2% of tax-assessed value, stamp duty 0.4% on mortgage/deeds, capital gains on property included in Global Complementario (0-40%), and 10% on occasional gains.
Chile Wealth Tax Guide 2026 — No Wealth Tax
Chile has no wealth tax. Explain Chile's income-focused tax system, Territorial Tax (Contribuciones) as property holding cost, and the temporary wealth tax proposal (2022, not enacted).
Employment & Social Charges
Payroll tax, social contributions (AFP, IPS), and severance
Chile Pension Guide 2026 — AFP, APV, Pilar Solidario & Pension Reform 2023-2026
the Chilean pension system. AFP defined-contribution individual accounts (since 1981), pension age 65 men/60 women, APV voluntary savings, Pilar Solidario state-guaranteed basic pension, and the 2023-2026 reform creating a new mixed system.
Chile Social Contributions Guide 2026 — AFP, FONASA, ISAPRE & Seguro de Cesantía
Chilean social security contributions. AFP 10% to individual account, +1-1.5% disability/survivor + AFP commission (~0.5-1.5%), total employee ~11-13%. FONASA 7% or ISAPRE. Seguro de Cesantía 0.6% employee + 2.4% employer.
Tools & Calculators
Chile Salary Calculator
Sueldo líquido 2026 — impuesto global complementario 0-40%
Chile VAT Calculator
IVA 19% standard rate net/gross
Chile Corporate Tax Calculator
CIT 27% on retained earnings, Pyme 25%/10%
Chile Capital Gains Calculator
CGT on shares, property, and crypto
Chile Property Tax Calculator
Contribuciones on property value
Chile Inheritance Tax Calculator
Impuesto a la herencia on estates
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool