Chile
South America · CL · 33 treaties
What are the main tax rates in Chile?
Chile has a top personal income tax rate of 40%, a corporate tax rate of 25%, and a standard VAT of 19%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 35% |
| Withholding — interest | 35% |
| Withholding — royalties | 30% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 40% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How is cryptocurrency taxed in Chile?
- Cryptocurrency in Chile is taxed as a special classification with a headline rate of 40%, and long-term exemptions are not available.
- What is the standard VAT rate in Chile?
- The standard Value Added Tax (VAT) rate in Chile is 19%.
- How long does it take to become a tax resident in Chile?
- It takes 183 days to establish tax residency in Chile.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Presence in Chile for more than six months in a given calendar year
- Presence in Chile for more than six months in total over a period of two consecutive tax years
- Domicile in Chile inferred from activities showing an intention to stay permanently and keep main seat of business in Chile
Leaving generally requires being absent for more than 183 days in 12 months and formally notifying the Tax Service and evidencing a new foreign domicile, so it is more involved than simply dropping below the day count but there is no citizenship‑based or long multi‑year tail rule.
Source: Servicio de Impuestos Internos (SII) – Chilean Internal Revenue Service
Tax treaty network (38)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Argentina | — | 15% | 15% |
| Australia | — | 15% | 10% |
| Austria | — | 15% | 10% |
| Belgium | — | 15% | 10% |
| Brazil | — | 15% | 15% |
| Canada | — | 15% | 15% |
| China | — | 15% | 10% |
| Colombia | — | 15% | 10% |
| Croatia | — | 15% | 10% |
| Czechia | — | 10% | 10% |
| Denmark | — | 10% | 10% |
| Ecuador | — | 15% | 10% |
| France | — | 15% | 10% |
| Ireland | — | 10% | 10% |
| Italy | — | 15% | 10% |
| Japan | — | 15% | 10% |
| Malaysia | — | 15% | 10% |
| Mexico | — | 15% | 15% |
| New Zealand | — | 15% | 10% |
| Norway | — | 15% | 10% |
| Panama | — | — | — |
| Paraguay | — | 15% | 15% |
| Peru | — | 15% | 15% |
| Poland | — | 10% | 15% |
| Portugal | — | 15% | 10% |
| Russia | — | 15% | 10% |
| South Africa | — | 15% | 10% |
| South Korea | — | 10% | 15% |
| Spain | — | 15% | 10% |
| Sweden | — | 15% | 10% |
| Switzerland | — | 15% | 10% |
| Thailand | — | 15% | 15% |
| United Kingdom | — | 10% | 10% |
| United States of America | — | 10% | 10% |
| India | — | 10% | 10% |
| Netherlands | — | 10% | 10% |
| United Arab Emirates | — | 10% | 10% |
| Uruguay | — | 15% | 10% |