'%3e%3cpath%20fill='%23d80027'%20d='m0%20256%20254.5-51.3L512%20256v256H0z'/%3e%3cpath%20fill='%230052b4'%20d='M0%200h256l52.7%20132.8L256%20256H0z'/%3e%3cpath%20fill='%23eee'%20d='M256%200h256v256H256zM152.4%2089l16.6%2051h53.6l-43.4%2031.6%2016.6%2051-43.4-31.5-43.4%2031.5%2016.6-51L82.2%20140h53.6z'/%3e%3c/g%3e%3c/svg%3e)
Inheritance tax in Chile 2026
Chile taxes the recipient: each heir's share runs a 1-25% scale set in annual tax units (UTA), with a 20% surcharge for second-to-fourth-degree relatives and 40% for everyone else — so the true top rates are 30% and 35%.
Spouses, children and parents deduct 50 units (≈ CLP 42 million at the Dec 2025 unit) from an inheritance first; for gifts the same relatives get only 5 units.
At a glance
- top rate
- 25% / 30% / 35% by kinship, above 1,200 UTA
- entry band
- 50 UTA exempt for direct heirs (5 UTA for gifts)
- tax year basis
- On the transfer; family gifts pool over 10 years
- filing deadline
- Assessed per recipient on the estate apportionment
- residency basis
- Chilean assets always; worldwide assets of Chilean deceased
- regime flag
- Foreign inheritance and gift taxes creditable
Rates
Inheritance and gift tax scale (per recipient)
| Taxable share (UTA) | Spouse/direct line | Siblings to cousins (+20%) | Others (+40%) |
|---|---|---|---|
| Up to 80 | 1% | 1.2% | 1.4% |
| 80 – 160 | 2.5% | 3% | 3.5% |
| 160 – 320 | 5% | 6% | 7% |
| 320 – 480 | 7.5% | 9% | 10.5% |
| 480 – 640 | 10% | 12% | 14% |
| 640 – 800 | 15% | 18% | 21% |
| 800 – 1,200 | 20% | 24% | 28% |
| Over 1,200 | 25% | 30% | 35% |
Marginal rates apply within each band.
Thresholds & allowances
- Direct-heir exemption50 UTA per inheritance share (≈ CLP 42 million at the Dec 2025 unit)
5 UTA for gifts to the same relatives; siblings-to-cousins deduct 5 UTA on inheritances
- Taxed-income giftsUp to 20% of net income, max 250 monthly tax units (UTM)
Gifts funded from fully taxed income are exempt within the cap
- Housing-statute homesFirst 2 qualifying homes excluded
The affordable-housing exemption was capped at 2 properties from 2023
Residency
Residency trigger
Chilean-located assets are always in scope; a Chilean deceased's or donor's foreign assets are too, as are foreign assets a foreigner bought with Chilean funds. Family gifts within 10 years accumulate with the eventual estate.
Non-resident treatment
Non-resident heirs and donees pay the same scale on what falls in scope; foreign inheritance and gift taxes credit against the Chilean bill.
Notes
- Life-insurance payouts count in the taxable estate since 2022.
- Arrangements concluded abroad that function as gifts are caught under the 2020 anti-avoidance rules.
- Inheritance tax paid on a property becomes a credit against the capital-gains tax when the heir later sells it.
- Charitable bequests, government legacies and approved social-cause donations are exempt.
FAQ
How much inheritance tax do children pay in Chile?
After a 50-annual-tax-unit exemption (≈ CLP 42 million at the Dec 2025 unit), a 1-25% progressive scale — the 25% top rate starts above 1,200 units of share value.
What do unrelated heirs pay in Chile?
The same scale plus a 40% surcharge — effectively 1.4% to 35% — with no meaningful exemption.
Figures: tax year 2026, compiled from public sources. Not tax advice.