🇨🇱 Corporate Tax in Chile

Stock Company (SpA)

Chile applies a 27% corporate income tax (First Category Tax — Impuesto de Primera Categoría) under the general Semi-Integrated Regime. Under this regime, shareholders receive a 65% credit for corporate taxes paid when dividends are distributed. The SME regime (Régimen Pro-Pyme) offers a 25% rate for companies with annual revenue up to 75,000 UF (~$3 million) with full integration (100% credit). VAT (IVA) is 19% on goods and services. Withholding tax on dividends to non-residents is 35% (less the 65% corporate tax credit under the Semi-Integrated Regime, resulting in an effective additional tax of ~9.45%). Chile has OECD-aligned transfer pricing rules and a CFC regime.