Taxes in Chile

Overview of Taxes in Chile applicable for Corporate Business Structures

In Chile, all forms of taxation are levied exclusively at the national level.

With the exception of the Municipal License, there are no substantial taxes levied at the local, provincial or regional level.

Primary sources of taxes:

Corporate Income Tax

Learn more about the entity category of taxation

Value-Added Tax (VAT)

19% applicable to sales and owership transfers

Custom Duties

6% ad valorem tax for imported goods

Stamp and Seal Tax

For documents containing credit operations (i.e. loans)

Foreign Tax Credits

Use foreign taxes paid as a credit in Chile

Double Taxation Treaties

Learn about the different countries which Chile has a treaty in force

Municipal License

Anual tax collected at the Municipal level

Chilean Tax Authority (SII)

Learn about the tax control entity in Chile

Additionally, the Chilean tax regime features a property tax, inheritance and gift tax, and a number other taxes not important for this guide's purposes