Tax in Chile: VAT, income tax, company tax, capital gains
19%
Chile charges 19% IVA on most goods and services. The rate is verified against Servicio de Impuestos Internos (SII) on 19 August 2026; the top personal income-tax rate is 40% (2026 tax year, Servicio de Impuestos Internos (SII)), and the headline company tax rate is 27% (OECD Corporate Tax Statistics).
IVA in Chile
Value-added: IVA is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 19%
- Local name
- IVA — Value Added Tax
- Type
- VAT
- Reduced rates
- None on record
- Filing
- Quarterly / Monthly / Annual
- Authority
- Servicio de Impuestos Internos (SII)
- Current rate since
- 1 January 2000
Income tax in Chile
The top personal income-tax band is 40% for the 2026 tax year.
Company tax in Chile
The headline corporate income tax rate is 27%. In effect since 1 January 2026.
Indicative only: confirm with Chile's national tax authority. OECD 2026: central statutory CIT 27%, combined (central+sub-central) 27%; small-business combined 12.5% Reduced rate 12.5%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
Capital gains tax in Chile
- Shares
- Listed shares of Chilean open corporations with stock-market presence (bursatil presence) meeting LIR art. 107 conditions: 10% impuesto unico (sole, final tax) on the gain, for disposals from 2022-09-02 (Ley 21.420). Other shares (unlisted / not meeting art. 107): gain taxed as ordinary income under Impuesto Global Complementario (progressive), with option to spread over years held (max 10) (LIR art. 17 N8 a)
- Property
- Gain on Chilean real estate held >= 1 year (>= 4 years for subdivided land or buildings sold by floors/apartments) by individuals is non-income up to a lifetime cap of 8,000 UF (across all sales/properties). Excess over 8,000 UF: taxed either as ordinary income (Global Complementario, with optional spreading over years held, max 10) or, for resident individuals, a 10% impuesto unico y sustitutivo, at taxpayer's election. Gains on property held < 1 year (or habitual sales): taxed as ordinary income (LIR art. 17 N8 b)
- Holding period
- None for the art. 107 10% regime. For non-art.107 shares, holding period (max 10 years) only used to spread the gain for progressive rates
Ask your AI assistant about tax in Chile
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the IVA rate in Chile, and what is the source?”
- “Estimate income tax in Chile on CLP 60,000 for 2026.”
- “What is the company tax rate in Chile and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Chile, answered
Questions about tax in Chile
- What is the IVA rate in Chile?
- The standard IVA (Value Added Tax) rate in Chile is 19%, verified against Servicio de Impuestos Internos (SII) on 19 August 2026. Value-added: IVA is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Chile?
- The top personal income-tax band in Chile is 40% for the 2026 tax year, as published by Servicio de Impuestos Internos (SII) (checked 6 October 2026, verification pending). The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Chile?
- The headline corporate income tax rate in Chile is 27%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Chile's national tax authority. OECD 2026: central statutory CIT 27%, combined (central+sub-central) 27%; small-business combined 12.5% Reduced rate 12.5%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
- How is capital gains tax charged in Chile?
- In Chile, the regime is mixed, verified against SII Chile - Circular N 39 of 31-08-2022 (Ley 21.420 changes to LIR arts. 17 N6, 107, 110) on 6 October 2026. On shares: Listed shares of Chilean open corporations with stock-market presence (bursatil presence) meeting LIR art. 107 conditions: 10% impuesto unico (sole, final tax) on the gain, for disposals from 2022-09-02 (Ley 21.420). Other shares (unlisted / not meeting art. 107): gain taxed as ordinary income under Impuesto Global Complementario (progressive), with option to spread over years held (max 10) (LIR art. 17 N8 a) Holding period: None for the art. 107 10% regime. For non-art.107 shares, holding period (max 10 years) only used to spread the gain for progressive rates
- Can an AI assistant look up tax rates for Chile?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the IVA rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Servicio de Impuestos Internos (SII)
- Servicio de Impuestos Internos (SII)
- OECD Corporate Tax Statistics
- SII Chile - Circular N 39 of 31-08-2022 (Ley 21.420 changes to LIR arts. 17 N6, 107, 110)
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
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