Chile Tax Guide
In 2026, the top personal income tax rate in Chile is 40% and the corporate tax rate is 27%. Checked against official guidance on 24 October 2026.
- Personal income
- 40%Impuesto Global Complementario, annual taxable income above CLP 258,696,240, about 310 UTA, tax year 2026; exempt up to 13.5 UTA
- Corporate
- 27%Primera Categoria, general regime · 25% (Pro Pyme, cut to 12.5% for commercial years 2025 to 2027) · general rate falls gradually to 23% from tax year 2028
At a glance
| Personal income tax (top rate) | 40%Impuesto Global Complementario, annual taxable income above CLP 258,696,240, about 310 UTA, tax year 2026; exempt up to 13.5 UTA |
|---|---|
| Corporate tax | 27%Primera Categoria, general regime · 25% (Pro Pyme, cut to 12.5% for commercial years 2025 to 2027) · general rate falls gradually to 23% from tax year 2028 |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 24 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Chile residency rule
Chile residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
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What Heed tracks in Chile
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Every published amendment, draft, and consultation touching Chile tax law.
Residency thresholds
Day counts against Chile residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Chile.
Chile tax, common questions
Is Chile a tax haven?
Chile is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Chile's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Chile?
The top personal income tax rate in Chile is 40% (Impuesto Global Complementario, annual taxable income above CLP 258,696,240, about 310 UTA, tax year 2026; exempt up to 13.5 UTA). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Chile tax cryptocurrency?
Crypto taxation in Chile varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Chile to become tax resident?
Tax residency in Chile is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Chile have a digital nomad visa or special regime?
Visa and regime options in Chile evolve frequently. Heed tracks the live legislative feed across Americas and surfaces every relevant change to your profile.
How does Chile compare with other Americas jurisdictions?
Heed ranks Chile alongside every other jurisdiction in Americas on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Chile with...
Where Chile stands: the lowest tax countries and the highest.
How Heed tracks Chile
Chile surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
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