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Chile
Individual - Taxes on personal income
Last reviewed - 17 July 2024Chile taxes its individuals resident or domiciled in Chile on worldwide income. Foreigners working in Chile are subject to taxation only on their Chilean-source income during the first three years in Chile, after which worldwide income is taxed.
Personal income tax rates
Global Complementary Tax (annual rates)
| Taxable base (USD*) | Rate (%) | Discount (USD) | |
| Minimum | Maximum | ||
| 0 | 11,368.06 | 0 | 0 |
| 11,368.06 | 25,262.37 | 4.00 | 454.72 |
| 25,262.37 | 42,103.94 | 8.00 | 1,465.22 |
| 42,103.94 | 58,945.52 | 13.50 | 3,780.93 |
| 58,945.52 | 75,787.10 | 23.00 | 9,380.76 |
| 75,787.10 | 101,049.46 | 30.40 | 14,989.00 |
| 101,049.46 | and more | 35.50 | 19,637.28 |
* United States dollars, considering the exchange rate on 28 June 2017 and the UTM value at that date too.
Employment Tax (rates as of June 2017)
| Taxable base (USD*) | Rate (%) | Discount (USD) | |
| Minimum | Maximum | ||
| 0 | 947.34 | 0 | 0 |
| 947.34 | 2,105.20 | 4.00 | 37.89 |
| 2,105.20 | 3,508.66 | 8.00 | 122.10 |
| 3,508.66 | 4,912.13 | 13.50 | 315.08 |
| 4,912.13 | 6,315.59 | 23.00 | 781.73 |
| 6,315.59 | 8,420.79 | 30.40 | 1,249.08 |
| 8,420.79 | and more | 35.50 | 1,636.44 |
* Considering the USD exchange rate on 28 June 2017 and the UTM value at that date too.
Non-resident flat tax
Before residence is acquired, a flat 15% tax generally is levied if the activities can be qualified as technical or engineering work or professional services that an individual renders through a report, advice, or plan development. In the case of other activities, or where the paying company is located in a tax haven, other rates would apply.
Local income taxes
There are no local income taxes to be paid in Chile, only central government taxes.
