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Crypto tax in Chile 2026
Chile's tax office classifies crypto profits as general income: the gain (sale price minus documented cost, in pesos) joins your 0-40% scale in the April return.
There is no listed-share-style 10% for crypto and no holding-period relief — but no wealth tax either, and newcomers' 3-year window covers foreign-platform gains.
At a glance
- top rate
- 40% (scale)
- entry band
- 0% inside the 13.5-unit tax-free band
- tax year basis
- Calendar year
- filing deadline
- April return (Form 22)
- residency basis
- Residents: worldwide; new foreign residents: Chilean-source only for 3 years
- regime flag
- No dedicated crypto statute — tax-office rulings apply general rules
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0-40% | Sale price minus documented cost | Disposal gains — ordinary income on the annual scale |
| Business taxation | Net profits | Habitual trading or mining run as a business |
| 0-40% | Market value received | Crypto earned as payment, staking or mining rewards — the practitioner reading; no explicit ruling covers rewards |
| 35% | Gross | Non-residents on Chilean-source crypto income |
Thresholds & allowances
- DocumentationVouchers and records required
The tax office demands proof of acquisition cost — undocumented cost risks taxation of the full proceeds
Residency
Residency trigger
Residents owe scale tax on crypto gains wherever the exchange sits; the newcomer window keeps foreign-platform gains out of Chilean tax for the first 3 years.
Non-resident treatment
Non-residents are touched only on Chilean-source crypto income, at the 35% non-resident rate.
Notes
- Crypto sales carry no value added tax — the disposal is purely an income tax event.
- Coin-to-coin swaps are disposals at the peso value on the day; the fair-value rule applies to each leg.
- Chile's fintech law regulates exchanges, but taxation still rests on general income tax rulings rather than a dedicated statute.
- Losses net against similar investment income in the same year and do not carry forward.
FAQ
How is crypto taxed in Chile?
As ordinary income: the gain joins your 0-40% scale in the April return, with the tax office requiring documented acquisition costs.
Is there a flat crypto tax rate in Chile?
No — unlike the 10% listed-share tax, crypto has no special rate; gains simply climb the progressive scale.
Figures: tax year 2026, compiled from public sources. Not tax advice.