Chile Withholding tax rates
Chile Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 15% to 35%, cited to Ley sobre Impuesto a la Renta (DL 824), arts. 58-60: art. 58 (Impuesto Adicional of 35% on dividends and branch remittances), art. 59 opening words 'Se aplicará un impuesto de 30% sobre el total de las cantidades pagadas o abonadas en cuenta' for trademarks/patents/formulas with a 15% tier for patents and 'programas computacionales', art. 59 N°1 (interest: 35% general, 4% for foreign banking or financial institutions), art. 60 (35% residual), in force since 1 Jan 2017. Last checked against the official source on 10 Aug 2026.
Official source: Ley sobre Impuesto a la Renta · Last checked 2026-08-10 · source fingerprint
The Impuesto Adicional Chile levies on amounts paid or remitted to persons without domicile or residence in Chile - dividends, interest, royalties and technical services - under arts. 58-60 of the Ley sobre Impuesto a la Renta (DL 824 of 1974), each at its domestic statutory rate before any tax-treaty relief. Administered by the SII.
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| Current value | 15–35% across 4 withholding taxes — no single rate |
|---|---|
| In force from | 2017-01-01 |
| Official source | Ley sobre Impuesto a la Renta (DL 824), arts. 58-60: art. 58 (Impuesto Adicional of 35% on dividends and branch remittances), art. 59 opening words 'Se aplicará un impuesto de 30% sobre el total de las cantidades pagadas o abonadas en cuenta' for trademarks/patents/formulas with a 15% tier for patents and 'programas computacionales', art. 59 N°1 (interest: 35% general, 4% for foreign banking or financial institutions), art. 60 (35% residual) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Operative wording quoted from the SII's jurisprudence pages and the leyes-cl.com full-text mirror of DL 824 because the official LeyChile reader (bcn.cl) failed to serve the page at confirmation time; the SII pages are official and agree with the mirror on every rate. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Chile's Impuesto Adicional runs at 35% for dividends and residual income, but INTEREST SPLITS 4%/35% by lender type and ROYALTIES SPLIT 15%/30% by asset - and the dividend head interacts with a corporate-tax credit that changes the true burden. A caller must name the payment type and read withholding_rates. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A Chilean tax treaty can reduce interest (commonly to 4-15%) and royalties (commonly 2-10%) - and, critically, treaty-country residents keep FULL credit for Chilean corporate tax against the 35% dividend tax, while non-treaty residents lose 35% of that credit. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. DIVIDEND CREDIT MECHANICS, STATED SIMPLY: the 35% is charged on the grossed-up dividend and the First Category (corporate) tax already paid is credited against it. Under the partially-integrated regime (in force since 2017, corporate rate 27%) only 65% of that credit is allowed for residents of non-treaty countries, producing a total burden of about 44.45% of the original profit; treaty-country residents credit 100%, leaving the total burden at 35%. The series effective_from is 2017-01-01, when that partially-integrated regime took effect - the most recent structural change to these heads.
Get it programmatically
curl https://latamref.dev/v1/cl/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/cl/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cl/withholding-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 · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Colombia · Costa Rica · Dominican Republic · Ecuador · El Salvador · all 22