Chile

Individual - Tax administration

Last reviewed - 02 June 2020

Tax returns

Yearly tax returns need not be filed if the employee receives only salary income paid from one employer. If taxable income from another source is received, such as interest income, and/or if the individual wants to claim certain tax benefits, a yearly tax return should be filed.

Payment of tax

In case of employees, there is a mandatory monthly withholding by the employer, as long as the compensation is paid by a local employer. If the compensation is not paid by a local company, the employee has the personal liability to declare, withhold, and pay the monthly tax.