Chile VAT rate
Standard Impuesto al Valor Agregado (IVA) rate, set by Decreto Ley N° 825 (Ley sobre Impuesto a las Ventas y Servicios).
| Current value | 19 percent |
|---|---|
| In force from | 2003-10-01 |
| Official source | DL 825, Artículo 14 (Ley sobre Impuesto a las Ventas y Servicios) — Servicio de Impuestos Internos (SII) |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Artículo 14 of DL 825 fixes the rate at 19% of the taxable base. Raised from 18% to 19% by Ley 19.888 (D.O. 13 Aug 2003), effective 1 Oct 2003 and later made permanent — unchanged since. Consolidated statute also at BCN Ley Chile idNorma=6369 (bcn.cl/leychile). Administered by the SII; declared monthly on Formulario 29.
Earlier values
| From | Value | Source |
|---|---|---|
| 1990-01-01 | 18 | DL 825 antes de la modificación de Ley 19.888 (tasa 18%, ele |
Get it programmatically
curl https://latamref.dev/v1/cl/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/cl/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cl/vatOther Chile series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates