How capital gains tax works in Chile
Chile taxes listed high-presence share gains at a flat 10% single tax with no bands. A 2026 repeal bill is filed but not enacted, so the 10% stands.
Non-habitual sellers of post-2004 real estate shelter 8,000 UF of lifetime gain, electing 10% single tax or personal bands on the excess. Non-residents generally pay 35% with no exemption.
Every other gain joins Global Complementario at marginal rates to 40%. Habitual sellers and developers follow business taxation instead.
Tax rates at a glance
- Listed single tax
- 10%Flat
- Home lifetime cap
- 8,000 UF
- Personal top
- 40%
- Non-resident rate
- 35%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- High-presence status decides the 10%. Thinly traded shares fall out of the single tax into personal bands.
- The 8,000 UF shelter is lifetime, not yearly. Serial movers exhaust it once, then face 10% or bands on every later gain.
- Non-residents get no home shelter. Foreign owners of Chilean property pay 35% on gains with limited relief.
- Crypto has no listed-share lane. Token gains join personal bands to 40% with peso records required.
Frequently asked questions
Does Chile tax capital gains?
Listed high-presence gains pay a 10% single tax, homes shelter 8,000 UF lifetime, and other gains join bands to 40%.
Are crypto gains taxed in Chile?
Yes, as ordinary gains at personal bands to 40%. No single-tax lane covers tokens.
Is my home sale taxed in Chile?
Up to 8,000 UF of lifetime gain is sheltered for non-habitual sellers, with 10% or bands on the excess.