How corporate tax works in Chile
Chile taxes resident companies on worldwide income at 27% under the semi-integrated regime. Only 65% of that tax credits against owners' final taxes, stranding 35% as a definitive cost for non-treaty holders.
Small firms under 75,000 UF of sales pay a temporary 12.5% for 2025 to 2027 with full 100% integration. Treaty-resident owners also enjoy full credit even in the standard regime.
The attribution regime is repealed since 2020. A filed 2026 bill would cut to 23% with full integration, but it is not law.
Tax rates at a glance
- Standard rate
- 27%Semi-integrated
- Small temporary
- 12.50%
- Small normal
- 25%
- Credit non-treaty
- 65%
- Credit treaty
- 100%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FoundersHolding companiesRegional operatorsInvestorsCross-border groups
Watch out for
- Semi-integration is the whole ballgame. A 27% company rate means 44.45% combined for non-treaty owners — model both layers, never one.
- Treaty residence must be documented. Without it, the 65% credit cap applies even to owners from treaty countries.
- The small-firm 12.5% expires after 2027. Structures priced permanently at 12.5% face 25% from 2029.
- Monthly provisional payments halve for small firms through 2027. Cash planning should use the temporary PPM relief while it lasts.
Frequently asked questions
Does Chile have corporate tax?
Yes, 27% semi-integrated standard with a temporary 12.5% for small firms through 2027.
What is the total dividend burden in Chile?
44.45% combined for non-treaty owners: 27% corporate plus 35% additional tax net of 65% credit. Treaty owners reach 35% total.
Will Chile cut corporate tax to 23%?
A 2026 bill proposes 23% with full integration by 2029, but it is filed, not enacted. Price at 27%.