Chile income tax rates
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
| Current value | 8 entries — see the API for the full schedule |
|---|---|
| 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
# $0.001 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: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate