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With no wealth tax on the stock and 10% exits for listed wealth during life, Chilean families generally do best realising listed gains cheaply, gifting early within allowances, and splitting the remainder across as many close heirs as the family allows.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Chile",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"South America","CLP","37","No","Not listed","chile",null,"md",[38,41,44],{"question":39,"answer":40},"Does Chile have inheritance tax?","Yes, 1% to 25% per heir with 50 UTA free for close family and surcharges to 40% extra for distant heirs.",{"question":42,"answer":43},"Are gifts taxed in Chile?","Yes, lifetime donations follow the same 1% to 25% scale with the same thresholds and surcharges.",{"question":45,"answer":46},"When must succession file?","Within two years of death, with payment in up to three annual instalments available since 2020.","🇨🇱",[49,50,51],"Chile taxes each heir's net assignment from 1% to 80 UTA up to 25% past 1,200 UTA. Spouses, children, ascendants and descendants each enjoy 50 UTA free; distant collaterals get 5 UTA.","Kinship surcharges layer on the computed tax: none for direct family, 20% more for second-to-fourth-degree collaterals, 40% more for distant and unrelated heirs.","Gifts follow the same scale through lifetime donations. Returns file within two years of death with three annual instalments available.","September 2026",{},"Chile inheritance tax guide. 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