---
name: cl-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "CL"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Chile Tax Overview

## Chilean tax system at a glance

Chile's tax system is administered by the Servicio de Impuestos Internos (SII) and built around an integrated corporate/shareholder regime, a progressive personal income tax, and a single-rate VAT. Figures below are an unverified 2025 draft for an accountant to confirm.

- **Tax year** — Calendar year (1 January to 31 December)  _([Ley sobre Impuesto a la Renta (LIR), DL 824](https://taxsummaries.pwc.com/chile/individual/taxes-on-personal-income))_
- **Currency** — Chilean peso (CLP)  _(Servicio de Impuestos Internos (SII))_
- **Tax indexation units** — UTM (monthly tax unit) and UTA (annual tax unit = UTM x 12); UF (Unidad de Fomento) for social-security caps  _([SII valores y fechas (UTM/UTA)](https://www.sii.cl/valores_y_fechas/utm/utm2025.htm))_
- **UTA (annual tax unit) value, 2025** — CLP 834,504 CLP (December 2025 UTM x 12; UTA used for filing the prior tax year was CLP 807,528 per SII Circular No. 09/2025 — confirm which applies)  _([SII valores y fechas — UTM/UTA 2025](https://www.sii.cl/valores_y_fechas/utm/utm2025.htm))_
- **Tax authority** — Servicio de Impuestos Internos (SII)  _([Servicio de Impuestos Internos (SII)](https://www.sii.cl))_
- **Residence basis of taxation** — Residents/domiciliaries taxed on worldwide income; non-residents on Chilean-source income only. Foreigners are taxed only on Chilean-source income for their first 3 years of residence.  _([Ley sobre Impuesto a la Renta (LIR), DL 824](https://taxsummaries.pwc.com/chile/individual/taxes-on-personal-income))_
- **Top personal income tax rate (Global Complementary Tax)** — 40% (Progressive; top marginal rate on income over 150 UTA)  _([LIR Art. 52 — Impuesto Global Complementario](https://taxsummaries.pwc.com/chile/individual/taxes-on-personal-income))_
- **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))_
- **VAT / GST** — Yes — IVA (Impuesto al Valor Agregado) at a standard 19% rate  _([Ley sobre Impuesto a las Ventas y Servicios (IVA), DL 825](https://www.avalara.com/us/en/vatlive/country-guides/south-america/chile/chilean-vat-rates-and-vat-compliance.html))_
- **Annual income tax return deadline (Operación Renta)** — Filed in April of the year following the tax year (typically by 30 April; SII may extend to early May) (approx — confirm exact date each year)  _([SII Operación Renta](https://www.sii.cl))_
- **Monthly VAT return (Formulario 29) deadline** — By the 12th of the following month (electronic filers with e-payment may file by the 20th)  _([Formulario 29 — SII](https://www.avalara.com/us/en/vatlive/country-guides/south-america/chile/chilean-vat-rates-and-vat-compliance.html))_

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---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cl-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.