Chile Withholding tax rates
Chile Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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.
Compare withholding tax rates across all 22 Latin American countries →
| Current value | structured — see the API |
|---|---|
| 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