---
name: cl-corporate-income-tax
description: "Source-cited draft: corporate income tax for Chile (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cl-corporate-income-tax"
  jurisdiction: "CL"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Chile Corporate Income Tax

## Corporate income tax (First Category Tax)

- **Overview of First Category Tax** — Chile taxes corporate profits via the First Category Tax (Impuesto de Primera Categoria, FCT), which is partly integrated with shareholders' personal/Additional Tax. SMEs use the simplified ProPyme regime with a temporarily reduced rate. Draft figures for accountant review.
- **Standard corporate income tax rate (semi-integrated regime)** — 27% %  _([LIR Art. 20 / Art. 14 A — regimen semi-integrado](https://taxsummaries.pwc.com/chile/corporate/taxes-on-corporate-income))_
- **ProPyme (SME) regime rate, 2025** — 12.5% % (Temporarily reduced to 12.5% for fiscal years 2025-2027; 15% in 2028; reverts toward 25% afterward)  _([LIR Art. 14 D — Regimen ProPyme; Ley 21.578 (transitory reduction)](https://orbitax.com/news/country/article/Chile-Extends-Reduced-Tax-Rate-59395))_
- **ProPyme regime baseline rate (outside the temporary reduction)** — 25% %  _([LIR Art. 14 D — Regimen ProPyme](https://taxsummaries.pwc.com/chile/corporate/taxes-on-corporate-income))_
- **ProPyme eligibility threshold** — Average annual gross income over the last 3 years not exceeding 75,000 UF UF  _([LIR Art. 14 D](https://taxsummaries.pwc.com/chile/corporate/taxes-on-corporate-income))_
- **Tax base** — Net taxable profit (Renta Liquida Imponible) — worldwide income for resident companies, with deduction of necessary business expenses and inflation adjustment (correccion monetaria)  _([LIR Art. 29-33 — determinacion de la RLI](https://taxsummaries.pwc.com/chile/corporate/income-determination))_
- **Integration with shareholder tax** — Semi-integrated regime: shareholders credit 65% of the FCT paid against their IGC/Additional Tax (full 100% credit under treaties)  _([LIR Art. 14 A / Art. 56 No. 3 / Art. 63](https://taxsummaries.pwc.com/chile/corporate/taxes-on-corporate-income))_
- **Withholding tax on dividends to non-residents** — 35% % (Additional Tax, reduced by the creditable portion of FCT already paid)  _([LIR Art. 58 No. 2 — Impuesto Adicional](https://taxsummaries.pwc.com/chile/corporate/withholding-taxes))_
- **Withholding tax on interest to non-residents (general)** — 35% %  _([LIR Art. 59 — Impuesto Adicional](https://taxsummaries.pwc.com/chile/corporate/withholding-taxes))_
- **Withholding tax on interest — qualifying foreign bank/financial-institution loans** — 4% %  _([LIR Art. 59 No. 1 — Impuesto Adicional](https://taxsummaries.pwc.com/chile/corporate/withholding-taxes))_
- **Withholding tax on royalties to non-residents** — 30% general; 15% for software/patents/certain IP; standard (non-customised) software may be exempt %  _([LIR Art. 59 — Impuesto Adicional](https://taxsummaries.pwc.com/chile/corporate/withholding-taxes))_
- **Monthly provisional payments (PPM)** — Monthly advance payments of FCT based on prior-year tax burden; SME PPM rates are halved for FY2025-2027  _([LIR Art. 84 — Pagos Provisionales Mensuales](https://orbitax.com/news/country/article/Chile-Extends-Reduced-Tax-Rate-59395))_
- **Corporate annual return filing & payment deadline** — April of the year following the tax year (Operacion Renta), with monthly PPM credited (approx — confirm exact April date each year)  _([SII Operacion Renta](https://www.sii.cl))_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cl-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cl-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.