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Chile tax guide 2026
Chile taxes residents on worldwide income through a 0-40% scale — but hands newcomers a 3-year window in which only Chilean income counts, and taxes stock-market gains at a flat 10%. Property sellers get a lifetime shield of 8,000 inflation-indexed units of gain, foreign pensions arrive tax-free, and the inheritance tax runs 1-35% depending on kinship and size.
- Rate range
- 0% – 40%
- Key allowance
- First 13.5 annual tax units tax-free — about CLP 11.3 million in 2026
- Tax year
- Calendar year
- Filing deadline
- April of the following year; single-employer salaries need no return
Taxes covered
- Income tax40%
Eight bands from 0% to 40%, written in annual tax units; the top rate starts above 310 units — about CLP 259 million.
- Dividend tax0–40% with credits
Dividends join the progressive scale with an imputation credit for company tax — full credit for small-company profits, 65% for large companies.
- Capital gains tax10% / 0–40%
Actively traded listed shares pay a flat 10%; property gains enjoy a lifetime 8,000-unit exemption with a 10% election on the excess; the rest rides the scale.
- Crypto tax0–40%
Crypto gains are ordinary income on the progressive scale — no dedicated regime, no flat rate, cost documentation required.
- Social security≈18%
Employees pay 10% pension plus a 0.49-1.45% fund fee, 7% health and 0.6% unemployment — around 18% on salary capped at 90 indexed units a month.
- Inheritance tax1% – 35%
A progressive 1-25% scale on each recipient's share, surcharged 20% for siblings and cousins and 40% for unrelated heirs — spouses and children deduct 50 annual tax units first.
- Withholding tax35%
The non-resident tax defaults to 35% on gross Chilean income, with carve-outs — 15% technical services, 4% qualifying interest, 10% listed-share gains.
Special regimes
- Newcomer 3-year window
Foreigners who settle in Chile pay tax only on Chilean-source income for their first 3 years — extendable in qualified cases.
- Listed shares: flat 10%
Gains on actively traded Chilean exchange shares pay a 10% single tax instead of the progressive scale.
- Lifetime property-gain shield
Individuals get a once-per-lifetime exemption of 8,000 inflation-indexed units (UF) of home and property gains, with a flat 10% election on the excess.
- Foreign pensions tax-free
Pensions from foreign sources are not considered income at all — a standing draw for retirees.
- Foreign technicians exempt
Expat professionals covered by a scheme abroad can opt out of Chilean social security in their contract.
Recent changes
- 2026-01The withholding on freelance fees rose to 15.25% on its legislated path to 17% by 2028, mirroring the phase-in of mandatory self-employed social security.
- 2023-01The affordable-housing statute's inheritance and gift exemption was limited to a person's first 2 qualifying homes, and a 2% annual luxury tax began on high-value aircraft, yachts and cars.
- 2022-09Gains on high-liquidity listed shares lost their old full exemption and now pay the 10% single tax; life-insurance payouts joined the inheritance tax base.