Chile Tax Guide
In 2026, the headline personal income tax rate in Chile is 40% and the corporate tax rate is 27%. Checked against official guidance on 8 November 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 (headline 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 8 Nov 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.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Chile
Heed monitors Chile legislation, treaty updates, and residency rules. No published changes for Chile in the most recent feed window.
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Chile on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Chile
Legislative changes
Confirmed changes to Chile tax law, each checked against its official source.
Residency thresholds
Day counts against Chile residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Chile residents, where an official source publishes them.
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 the rules of Chile across multiple jurisdictions so you can compare in context.
What is the income tax rate in Chile?
The headline 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 keeps the 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 a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal 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 Signal and above.
Does Chile have a digital nomad visa or special regime?
Visa and regime options in Chile change. Heed records confirmed changes, each with its official source, and matches them to your profile.
How does Chile compare with other Americas jurisdictions?
Heed's Tax Rankings compare Chile with other Americas jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
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.
See Chile's full tax profile.
Track Chile on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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