Tax
SII administers 27 percent corporate tax and 19 percent VAT
The Servicio de Impuestos Internos administers the tax system. First-category corporate tax is 27 percent under the semi-integrated regime, with a reduced 25 percent rate for qualifying small and medium enterprises under the Pro Pyme regime. VAT (IVA) is 19 percent on goods and services. Resident individuals pay progressive global complementary tax.
Key rules
- Jurisdiction — National; municipalities levy separate business licences and property rates
- Deadline — Annual income tax return (Operación Renta): April
- Deadline — VAT: monthly by the 12th or 20th depending on filing method
Governing law
- Decreto Ley 824 - Ley sobre Impuesto a la Renta
- Decreto Ley 825 - Ley sobre Impuesto a las Ventas y Servicios
- Código TributarioDL 830
In practice
Chile's integration system credits corporate tax against the shareholder's personal tax, so the headline 27 percent is not simply additive to dividend taxation, though the semi-integrated regime restricts the credit for some non-treaty foreign shareholders. Tax disputes go to specialised Tribunales Tributarios y Aduaneros, which are independent of the SII.