South America
Chile: tax at a glance
Residents are taxed on worldwide income, but new residents pay tax only on Chilean-source income for their first three years.
Ways to relocate to Chile
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 40%
- Corporate income
- 27%
- Capital gains
- Taxed as income, up to 40%. Listed shares with market presence are taxed at 10%.
- VAT / IVA
- 19%
- Dividends (WHT)
- 35% additional tax, with a partial 27% corporate credit
- Interest (WHT)
- 4% / 35%
- Royalties (WHT)
- 15% / 30%
- Social security (employee)
- About 20% (AFP pension and health, capped)
- Social security (employer)
- About 4% or more (unemployment insurance, plus a new pension-reform employer contribution now phasing in)
- Wealth tax
- None
- Inheritance / estate
- Progressive, up to 25%
- Property tax
- Impuesto Territorial, known as contribuciones, at roughly 1% or more of fiscal value
- Other
- The 2025 pension reform adds gradual employer contributions.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
- Special regime
- A 3-year foreign-income exemption for new residents
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Chile?
The top marginal personal income tax rate in Chile is 40%. Progressive up to 40% (Impuesto Global Complementario). New residents are taxed on Chilean-source income only, for their first 3 years.
What is the corporate tax rate in Chile?
The headline corporate income tax rate is 27%.
Does Chile tax capital gains?
Capital gains for individuals: Taxed as income, up to 40%. Listed shares with market presence are taxed at 10%..