Chile — Segunda Categoría, Global Complementario, AFP, IVA, Impuesto de Primera Categoría 2026
💰 Impuesto Único de Segunda Categoría (Mensual)
Chilean monthly payroll withholding tax with 8 brackets (0%-40%). Uses the factor method: Tax = Factor × Taxable Income − Rebaja. Thresholds adjusted monthly by UTM. Social security contributions (AFP + Salud + AFC) deductible before calculation.
CLP$
📌 Segunda Categoría 2026:
8 brackets using factor method: Exempt (≤13.5 UTM) / 4% / 8% / 13.5% / 23% / 30.4% / 35% / 40%. Thresholds based on UTM (Unidad Tributaria Mensual), adjusted monthly for inflation. Dec 2024 UTM ≈ CLP$67,294. Taxable base = gross salary − mandatory social security (AFP 10% + Salud 7% + AFC 0.6%). Non-residents: flat 35% on Chilean-source income. Annual reconciliation via Operación Renta (April). Minimum wage 2025: CLP$500,000/month.
📊 Impuesto Global Complementario (Annual)
Tax Type
Rate
Details
Global Comp. (≤9.5 UTA)
0%
Exempt threshold
Global Comp. (9.5-15 UTA)
4%
Lowest bracket
Global Comp. (15-25 UTA)
8%
Lower-middle
Global Comp. (25-40 UTA)
13.5%
Middle
Global Comp. (40-60 UTA)
23%
Upper-middle
Global Comp. (60-80 UTA)
30.4%
High income
Global Comp. (80-120 UTA)
35%
Very high
Global Comp. (>120 UTA)
40%
Top rate
AFP Employee
10% + comm.
Mandatory pension
Salud Employee
7%
FONASA or ISAPRE
AFC Employee
0.6%
Unemployment (indef.)
IVA (Standard)
19%
Single rate
1ª Categoría (Corp.)
27%
General regime
1ª Categoría (SME)
12.5%
Pro-Pyme 2025-2027
Patente Municipal
0.25-0.5%
Municipal patent tax
IEE (Specific Sales)
Varies
Alcohol, fuel, luxury
📌 Global Complementario Note:
Annual progressive income tax (Impuesto Global Complementario, IGC) applies to tax residents on worldwide income. 7 taxable brackets (0%-40%) based on UTA (Unidad Tributaria Anual). UTA ≈ 12× UTM + adjustments. The IGC reconciles with monthly Segunda Categoría withholdings — if monthly withholding exceeds IGC, taxpayer receives a refund; if less, taxpayer pays the difference. Deductions: AFP/salud contributions, mortgage interest (up to 8 UTA), education expenses, medical expenses exceeding 7% of income, charitable donations (up to 30% of income). UTA 2025 ≈ CLP$808,000/month (≈ CLP$9,696,000/year).
👥 AFP + Salud + AFC Calculator (Previsión Social)
Chilean social security managed through AFP (pension funds), FONASA/ISAPRE (health), and AFC (unemployment). Employee total: ~17.6%. Employer: ~5.33% (rising with FAPP reform).
CLP$
📌 Previsión Social 2026:Employee: AFP pension 10% + AFP commission 0.58-1.45% + Salud 7% (FONASA) or ~8.5% (ISAPRE) + AFC 0.6% (indefinite) = ~17.6-19.05%. Employer: SIS (disability/survivor) 1.85% + AFC 2.4% (indefinite) or 0.9% (fixed-term) + FAPP 1% (Aug 2025, rising to 8.5% by 2033). FAPP Reform: New employer pension fund (Fondo de Ahorro Previsional Patronal) — 1% from Aug 2025, increasing 0.5% annually to 8.5% by 2033. Must be paid entirely by employer (cannot be deducted from salary). Contribution cap: ~84.3 UF/month (≈ CLP$3,230,000). All payments via Previred platform, due by 13th of following month. Chile has mandatory Aguinaldo (bonus) — typically paid in September (Fiestas Patrias) and December, amount varies by contract.
🧾 IVA Calculator (Impuesto al Valor Agregado)
Chilean VAT has a single rate: 19%. Applies to most goods, services, and imports. Exports are exempt (0%). Digital services from foreign providers also subject to IVA since 2020.
CLP$
📌 IVA 2026:19% (single rate): Applies to sale of goods, services, imports. No reduced rates — unlike most countries, Chile has a flat IVA. Exempt/0%: Exports, certain financial services, education, medical services, passenger transport. Digital services: Netflix, Spotify, Uber, etc. — 19% IVA since 2020 (Ley 21.210). IEE (Impuesto Específico a las Ventas): Additional tax on alcohol (0-58.8%), tobacco, fuel, luxury items. Monthly filing: Formulario F-29, due 12th of following month. Credit mechanism: IVA paid on purchases (crédito fiscal) offsets IVA collected on sales (débito fiscal).
🏢 Impuesto de Primera Categoría (Corporate Tax)
Corporate income tax: 27% (general regime, 2026). SMEs (Pro-Pyme): 12.5% (2025-2027, rising to 15% in 2028). Plus dividend withholding tax for foreign shareholders.
CLP$
🏠 Patente Municipal & Other Taxes
Municipal patent tax on company net worth: 0.25%-0.5% annually. Plus specific sales tax (IEE) and stamp tax.
CLP$
📌 Corporate Tax Notes:General Regime (27%): Standard corporate tax. Profits distributed as dividends subject to additional Global Complementario or Impuesto Adicional (35% for non-treaty countries, credit for 1ª Categoría paid). Semi-Integrated: Same 27% corporate rate, but shareholders get 65% credit against their personal tax. Pro-Pyme (12.5%): Simplified regime for SMEs with sales ≤ 75,000 UF/year. Cash-basis accounting allowed. Upcoming reform (2026-2029): Corporate rate decreasing from 27% → 25.5% (2027) → 24% (2028) → 23% (2029). Full dividend credit restored by 2030. Patente Municipal: Paid quarterly to municipality where company is registered. 0.25% minimum (if no taxable income), up to 0.5% of net worth. IEE: Alcohol 0-58.8%, cigarettes specific + ad valorem, fuel varies by type.