🇨🇱 Chile Statutory Tax Guide
Chile Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Servicio de Impuestos Internos (SII).
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📜 Statutory Authority & Legal Framework
In Chile, personal income taxation is administered by the Servicio de Impuestos Internos (SII) under the authority of Ley sobre Impuesto a la Renta - Impuesto Único de Segunda Categoría (IUSC).
Chile monthly progressive income tax ranging from 0% up to 40% with mandatory AFP pension and Fonasa/Isapre health withholdings.
📊 2026 Progressive Marginal Tax Brackets
Currency: CLP| Income Bracket ($) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Exento (0%) | 0.0% | Tax-Free Allowance |
| 4% | 4.0% | Tier 2 |
| 8% | 8.0% | Tier 3 |
| 13.5% | 13.5% | Tier 4 |
| 23% | 23.0% | Tier 5 |
| 30.4% | 30.4% | Tier 6 |
| 35% | 35.0% | Tier 7 |
| 40% | 40.0% | Tier 8 |
🛡️ Mandatory Social Security & Pension Contributions
AFP Pension & Health
Employee Share: 17.5%
Employer Share: 3.0%
Frequently Asked Questions: Chile Taxation
What are the income tax brackets in Chile? ↓
Chile operates a progressive tax system administered by Servicio de Impuestos Internos (SII) under Ley sobre Impuesto a la Renta - Impuesto Único de Segunda Categoría (IUSC).
What social security or pension contributions apply in Chile? ↓
Mandatory contributions include: AFP Pension & Health (17.5%).