Chile corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 27 percent |
|---|---|
| In force from | 2020-01-01 |
| Official source | Ley sobre Impuesto a la Renta (DL 824), Impuesto de Primera Categoría — Servicio de Impuestos Internos (SII); régimen general semi-integrado 27% |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Impuesto de Primera Categoría (IDPC) on company profits. Headline rate is 27% for the Régimen General semi-integrado (Art. 14 letra A LIR) — the standard regime for larger companies — fully phased to 27% since income year 2018/AT 2019. CONTEXT: most companies actually sit in the Régimen Pro Pyme General (Art. 14 letra D N°3), whose IDPC rate is 25% (and was temporarily reduced to 10% then 12.5% for 2020-2023 pandemic relief, back to 25% from AT 2024). A Pro Pyme Transparente option attributes profits to owners and pays 0% IDPC at the company level. The IDPC paid is creditable (fully in Pro Pyme, partially — 65% — in the semi-integrated regime) against owners' Global Complementario/Additional tax. Tax-year (año tributario) basis; declared in the annual Operación Renta (Formulario 22). REFORM WATCH: a 'Pacto Fiscal / cumplimiento tributario' package (Ley 21.713 of 2024) tightened rules but did not change the 27%/25% headline rates; the general rate verified 2026-07-17 is 27%. Administered by the SII (sii.cl); statute consolidated at BCN Ley Chile DL 824 (idNorma=6368).
Get it programmatically
curl https://latamref.dev/v1/cl/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/cl/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cl/corporate-taxOther Chile series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates