Chile tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Chile tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Chile | 35.5%* | 10%* | 35.5%* | 35.5%* | 35.5%* | 35.5%* |
* Provisional — not yet verified by the Sovereign engine. salary, rent: from PwC, read 10 November 2026. capital gains: from Cuatrecasas, read 10 November 2026. dividends, interest, crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Chile profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Chile?
Provisionally 35.5%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Top bracket of the Global Complementary Tax 35.5%.
How are capital gains taxed in Chile?
Not settled yet: the profile has open questions on capital gains, so it states no figure. In detail: CL capital gains classification is unassessed: the retained evidence does not support a universal 12-month holding rule. Asset, market and transaction classification are required; no general gains figure is certified.
How are dividends and interest taxed in Chile?
The top rate is 35.5% (provisional) on dividends and 35.5% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine.
How is crypto taxed in Chile?
Chile taxes a gain on crypto assets as a capital gain. Provisionally 35.5%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; capital gains are taxed as normal income.
Does Chile tax foreign income?
Yes. Chile taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Chile have a wealth tax?
Yes. Chile has a recurring tax on wealth or on some assets. Our wealth tax comparison shows its threshold, rate, debts and valuation date. SII Circular 28/2020 and a 2025 parliamentary review establish Chile's annual article 7 bis surtax on aggregate fiscal assessments of Chilean real estate. This confirms a special asset-tax exposure, not a general net-worth tax. The individual 2025 amount remains unassessed: the profile lacks SII fiscal assessments, ownership shares, property exclusions and a reconciled 2025 indexed tariff. The SII 2023 operating page is not a 2025 assessment notice. Market net worth cannot stand in for the fiscal base; no complete amount or zero is certified, and a 2026 assessment must not be applied to 2025.
Does Chile have an exit tax for individuals?
Still unassessed: the profile does not say what happens to tax when a resident leaves, so do not read this as none. In detail: CL individual departure assessment is unassessed: retained evidence does not establish a comprehensive negative or a supported single figure. No zero departure liability is certified.
What special tax regimes does Chile have?
Our profiles list one regime: 3-Year Foreign Income Exemption (New Residents) (up to 3 years). It has its own conditions.
When do you become tax resident in Chile?
The Chile day test (more than 183 days in any 12 months): 184 days in any 12 calendar months, even if the stay has breaks. A declared intention to stay can establish tax domicile from first entry. Older SII investor pages still state the pre-2020 six-month/two-year rule; the current tax code and 2021 circular control.
Residence decides whether Chile taxes you on these rates. See the Chile day-count test and count your own days.
Sources
The Chile profile cites 6 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Chile SII — Circular 28/2020, article 7 bis aggregate-property surtax · official, retrieved 2026-11-10
- Chile Library of Congress — November 2025 property-tax review · official, retrieved 2026-11-10
- Chile SII — 2025 territorial tax calculation guide · official, retrieved 2026-11-10
- Chile Official Gazette — 2025 vacant-site territorial rate · official, retrieved 2026-11-10
- Chile SII — property-surtax operational bands after the 2022 revaluation · official, retrieved 2026-11-10
- PwC Worldwide Tax Summaries - Chile individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Chile with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Chile side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Colombia, Costa Rica, Ecuador, Guatemala, Guyana, Honduras.