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Capital gains tax in Chile 2026
The flagship rates are flat: 10% on gains from high-liquidity Chilean listed shares (since September 2022), and an elective 10% on property gains above the lifetime exemption.
That exemption is generous — 8,000 inflation-indexed units (UF) of gain on Chilean property bought after 2003, measured across your whole life, provided you are not a business-income taxpayer.
At a glance
- top rate
- 0-40% scale where no flat regime applies
- entry band
- 10% single tax on listed-share gains
- tax year basis
- Calendar year
- filing deadline
- April return
- residency basis
- Residents: worldwide gains; costs are inflation-indexed
- regime flag
- Property bought before 2004: gains untaxed
Rates
Capital gains by situation (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Net gain | Shares and fund quotas with active stock-exchange presence — single tax since 1 September 2022 |
| 0% up to 8,000 UF, then scale or 10% election | Lifetime gains | Chilean property acquired after 1 January 2004, sold by non-business individuals to unrelated buyers |
| 0% | — | Property acquired before 2004; shares acquired before 31 January 1984; small share gains up to 10 annual tax units a year (unrelated parties) |
| 0-40% | Net gain, inflation-indexed cost | Unlisted shares and other assets — ordinary income at the scale |
| 0% | — | Mutual-fund redemptions up to 30 monthly tax units, and fund-to-fund switches (reinvestment rollover) |
Thresholds & allowances
- Lifetime property exemption8,000 UF of gain
Per individual across all sales, not per property
- Inheritance-tax creditAgainst property-gain tax
Inheritance tax paid on a property credits against the capital-gain tax when the heir sells it
Residency
Residency trigger
Residents owe tax on gains worldwide with inflation-indexed cost bases; investment losses offset only gains of the same kind and do not carry forward.
Non-resident treatment
Non-residents generally face the 35% non-resident tax on Chilean gains, with the 10% listed-share single tax and the indirect-transfer rules for offshore sales of Chilean assets.
Notes
- The 8,000-unit property shield plus the pre-2004 grandfathering makes long-held Chilean homes among the region's most tax-protected assets.
- Habitual property dealing, related-party sales or business-taxpayer status strip the exemptions and push gains into ordinary taxation.
- Rents from up to two modest homes built under the affordable-housing statute stay outside income tax under conditions.
- Listed-share losses only offset gains under the same 10% regime, deductible that year or later.
FAQ
How are stock gains taxed in Chile?
Actively traded listed shares pay a flat 10% single tax; unlisted shares fall on the 0-40% scale, with a small-gains exemption up to 10 annual tax units a year.
Is selling property taxed in Chile?
Only above the lifetime exemption of 8,000 inflation-indexed units of gain (for post-2003 purchases) — and the excess can be taxed at a flat 10% by election. Pre-2004 purchases are untaxed.
Figures: tax year 2026, compiled from public sources. Not tax advice.