Chile Personal income tax brackets
Chile Personal income tax brackets run from 0% to 40% across 8 bands, cited to Ley sobre Impuesto a la Renta (DL 824), Art. 52, in force since 1 Jan 2020. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
Compare income tax rates across all 22 Latin American countries →
| Current value | 0–40% across 8 bands |
|---|---|
| In force from | 2020-01-01 |
| Official source | Ley sobre Impuesto a la Renta (DL 824), Art. 52 — Impuesto Global Complementario / Art. 43 Impuesto Único de Segunda Categoría; tabla anual AT-2026 — Servicio de Impuestos Internos (SII) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Residents only. This is the SAME progressive schedule used for both the Impuesto Único de Segunda Categoría (IUSC — withheld monthly on wages, Art. 43/47 LIR, expressed in UTM) and the Impuesto Global Complementario (IGC — annual on total personal income, Art. 52 LIR, expressed in UTA). Bands here are in UTA (Unidad Tributaria Anual = 12 x UTM); DO NOT pre-convert. 8 brackets, top marginal 40% for the portion over 310 UTA (the 40%/>310 UTA top bracket was introduced by the Ley 21.210 modernización tributaria, from AT 2021 — before that the top was 35%/>150 UTA). UNIT VALUE: for the annual table of Operación Renta 2026 (AT-2026, income earned in 2025) the SII uses UTA = CLP 834,504 (based on the December 2025 UTM of CLP 69,542). The UTM is re-indexed to CPI every month, so for income earned in 2026 the definitive UTA is fixed with the December 2026 UTM; as an indication the mid-2026 monthly UTM was ~CLP 71,649 (the IUSC exempt threshold of 13.5 UTM = CLP 967,261.50 for the August 2026 monthly table). So e.g. the exempt band 0-13.5 UTA = CLP 0 to ~CLP 11.27M/year at the AT-2026 UTA; the 40% band starts at 310 UTA = ~CLP 258.7M/year. Deductions/APV, mortgage-interest (Art. 55 bis) and the first-category tax credit are applied outside these bands and are not modelled. Verified directly on the SII AT-2026 personas naturales table and the SII 2026 Impuesto Único de Segunda Categoría monthly table (sii.cl).
Get it programmatically
curl https://latamref.dev/v1/cl/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/cl/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cl/income-taxOther Chile series: Tasa de Política Monetaria (TPM) · Statutory legal interest (interés corriente) · IVA tasa general · VAT registration threshold · Ingreso Mínimo Mensual (IMM) · Feriados legales · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory social-insurance contributions
The same figure elsewhere: Colombia · Costa Rica · Dominican Republic · Ecuador · El Salvador · all 22