Chile

Individual - Taxes on personal income

Last reviewed - 02 June 2020

Chile 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.