Corporate Tax Regimes
Learn about the 3 main tax regimes for entities in Chile
Quick Read: 3 regimes of 27% and 25% tax rate, with eligibility depending on sales income limits.
As of January 1, 2020, the Income Tax Law introduced 2 new regimes: the partially integrated regime, which is the general taxation regime for large enterprises, and the integrated regime for small and medium-sized enterprises with sales under UF 75,000 (approximately USD 2.8 million).
There is also a tax transparency regime for companies with sales under UF 50,000 (approximately USD 2.0 million) and individual owners.
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