Partially Integrated Regime

Under the partially integrated regime, the First Category Tax rate for a company is 27%.

Partners or shareholders are taxed only upon distributions or remittances from the company.

Only 65% of the First Category Tax paid by the company can be used as a credit towards the taxes owed by the partner or shareholder.

If the partner or shareholder resides in a country with a double taxation avoidance treaty with Chile, they may be able to use 100% of the First Category Tax as a credit towards the Additional Tax, although this treatment may only apply temporarily until December 31, 2026, for treaties signed before January 1, 2019.

Partners or shareholders are taxed only upon distributions or remittances from the company and may use 100% of the First Category Tax paid by the company as a credit towards their final taxes.