Americas
Currency
CLP
Corporate Tax
27%
Personal Income Tax
40%
VAT / GST
19%
First Category Tax 27% (attributed income); 25% (semi-integrated for withdrawn income).
Top rate 35% + 5% First Category credit = 40% effective above CLP 1,500,000/month.
Standard rate.
Dividends
35%
Interest
35%
Royalties
30%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~2.4% (SATE + mutual); employee AFP 10% + health 7% (private) or 7% FONASA.
Capital Gains Tax
Up to 35%
Inheritance / Estate Tax
Progressive (exempt ~5k UF)
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~30
Key partners: USA, Canada, UK, Spain, Argentina, Mexico
Withholding typically 5%–15%; treaty with USA since 2010.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Attributed regime (27%) vs semi-integrated (25%) election. Mining royalty 8-14% (2023 reform).
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