Chile
South America • UTC-4 • America/SantiagoChilean Income Tax System
Chile's tax system includes progressive personal income tax rates, a standard corporate tax rate, and VAT. Residents are taxed on worldwide income.
Income Tax
0%–40%
Progressive rates
Corporate Tax
27%
Standard corporate tax rate
VAT / GST
19%
Standard VAT rate
Nomad Visa
Available
Temporary Residence Visa
Tax System Overview
Chile operates a progressive tax system where residents are taxed on worldwide income. Non-residents are taxed only on Chilean-source income.
System Type
Progressive personal income tax
Resident Taxation
Taxed on worldwide income.
Non-Resident Taxation
Taxed only on Chilean-source income.
Tax Year
January 1 – December 31
Income Tax Bands
Chile's progressive income tax bands based on annual taxable income in CLP (2025).
Tax Treaty
Double Taxation Agreements help reduce withholding taxes and avoid double taxation on income.
United States of America
Treaty ActiveChile and the US have a double taxation treaty that prevents individuals and businesses from being taxed twice on the same income, reduces withholding taxes, and clarifies tax residency rules.
Key Benefits
Prevents double taxation on income earned in both countries.- Reduced withholding tax on dividends, interest, and royalties.
- Clarifies tax residency to determine where taxes should be paid.
Totalization Agreement
These agreements coordinate social security systems, ensuring workers pay into only one system at a time.
United States of America
Agreement ActiveChile and the US have a social security totalization agreement that prevents workers from paying social security in both countries simultaneously.
Coverage Areas
Facts
- Prevents double taxation of social security contributions for US–Chile workers.
- Allows workers who split careers between the two countries to combine contribution periods.
- Applies to employees, self-employed, and certain government workers.
Other Countries with Agreements
Business & Freelancing
Corporate Tax Rate
27% standard rate for corporations
VAT Registration
Mandatory for businesses with annual sales exceeding CLP 8,000,000.
Freelancer Rules
Freelancers must register and pay taxes on income exceeding CLP 8,000,000 annually.
Crypto Policy
Cryptocurrency gains are taxed as income at applicable rates.
Frequently Asked Questions
Digital Nomad & Benefits
Visa Details
Tax Perks
- No wealth tax on global assets
- Tax incentives for foreign investments
Filing Roadmap
Register for a Tax ID
Obtain a RUT (Rol Único Tributario) from the Chilean tax authority.
Gather Income Documents
Collect all relevant income statements and receipts.
File Your Tax Return
Submit your tax return online via the SII (Servicio de Impuestos Internos) portal.
Pay Any Tax Due
Ensure any taxes owed are paid by the April 30 deadline.