🇨🇱 How tax works
in Chile.
Tax year 2026 (Global Complementario; Dec 2025 UTA CLP 834,504) · National income tax guide
The calculation, explained.
Official SII Impuesto Global Complementario table for tax year 2026 (Art. 52 LIR), expressed in CLP using the December 2025 UTA of CLP 834,504. Eight bands from 0% to 40%.
Single-employer second-category monthly withholding uses monthly UTM tables and is usually final. AFP/health contributions and other credits are excluded. PwC’s USD/UTM 2017 illustration is obsolete versus this SII CLP table.
Doctors: employment and independent practice
The Chile comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · CLP
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 11,265,804 | 0.0% |
| 11,265,804 – 25,035,120 | 4.0% |
| 25,035,120 – 41,725,200 | 8.0% |
| 41,725,200 – 58,415,280 | 13.5% |
| 58,415,280 – 75,105,360 | 23.0% |
| 75,105,360 – 100,140,480 | 30.4% |
| 100,140,480 – 258,696,240 | 35.0% |
| Above 258,696,240 | 40.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to CLP 109,708,657.
- 1. Annual input
- CLP 109,708,657
- 2. Custom deductible expenses
- − CLP 0
- 3. Modeled allowance / base deduction
- − CLP 0
- 4. Modeled taxable base
- CLP 109,708,657
| Taxed portion | Rate | Tax |
|---|---|---|
| CLP 11,265,804 | 0.0% | CLP 0 |
| CLP 13,769,316 | 4.0% | CLP 550,773 |
| CLP 16,690,080 | 8.0% | CLP 1,335,206 |
| CLP 16,690,080 | 13.5% | CLP 2,253,161 |
| CLP 16,690,080 | 23.0% | CLP 3,838,718 |
| CLP 25,035,120 | 30.4% | CLP 7,610,676 |
| CLP 9,568,177 | 35.0% | CLP 3,348,862 |
- 5. Modeled tax credits (capped at tax due)
- − CLP 0
- 6. Included additional tax
- CLP 0
- 7. Income tax
- CLP 18,937,397
- Effective rate = tax ÷ annual input
- 17.3%
- After income tax, before other deductions
- CLP 90,771,260
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.