🇨🇱 Chile · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Taxes are administered by the Internal Revenue Service (SII). Companies pay first-category (corporate) income tax, and VAT (IVA) applies to most goods and services.
- The general first-category (corporate) income tax rate is 27%.
- The standard VAT (IVA) rate is 19%.
- Filing and e-invoicing are handled online through the SII.
Official authorities
- Servicio de Impuestos Internos (SII)
Tax authority — corporate tax, VAT, filing.
Official-information aggregation, not legal advice. Always verify on the authority's own site.