Not a Latitax destination

Chile

Foreigners are taxed only on Chilean-source income for their first three years of residence (extendable once), after which worldwide tax up to 40% applies.

Income tax, top rate

Secondary

40%

Source: PwC Worldwide Tax Summaries - Chile · checked 2026-09-29

Capital gains

Secondary

Ordinary rates (up to 40%)

Certain gains on listed Chilean shares have a 10% single tax or exemption.

Source: PwC Worldwide Tax Summaries - Chile · checked 2026-09-29

Corporate

Secondary

27%

Reduced rate for SMEs.

Source: PwC Worldwide Tax Summaries - Chile · checked 2026-09-29

Inheritance

Secondary

Up to 25%

Source: PwC Worldwide Tax Summaries - Chile · checked 2026-09-29

Wealth tax

Secondary

None

Source: PwC Worldwide Tax Summaries - Chile · checked 2026-09-29

VAT

Secondary

19%

Source: PwC Worldwide Tax Summaries - Chile · checked 2026-09-29

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See the right countries

s1PwC Worldwide Tax Summaries - Chilesecondary · checked 2026-09-29
s2GOV.UK - Tax treatiesprimary · checked 2026-09-29