This article provides a concise overview of the corporate tax regime in Chile in 2025, outlining applicable rates and structures for various types of enterprises. Detailed below are current regulations, special regimes, and key figures relevant to both local and international business stakeholders.
Overview of the Corporate Tax System in Chile (2025)
Chile employs a flat corporate tax system assessed at the corporate entity level. Official figures for the standard corporate tax rate have not been disclosed by Chilean authorities for 2025; this is information typically updated annually and may reflect in subsequent government publications. For 2025, several surtaxes and preferential regimes are in place depending on the size and structure of the company as well as the residency status of shareholders.
Key Corporate Tax Regimes and Surtaxes
| Regime / Condition | Tax Rate (%) | Description |
|---|---|---|
| Large Enterprises under Partially Integrated System (PIS) | 44.45% | Total burden for companies with non-resident shareholders (not in a DTT country): 27% First Category Tax + 17.45% additional tax. |
| SMEs under Pro-PYME Regime (2025-2027) | 12.5% | Reduced rate for fiscal years 2025, 2026, and 2027. |
| SMEs under Pro-PYME Regime (2028) | 15% | Rate increases to 15% for the 2028 fiscal year. |
Currency and Assessment Basis
- Currency: Chilean Peso (CLP)
- Assessment Basis: Corporate
- Tax Type: Flat rate system (no progressive brackets currently published for 2025)
Important Details for International Businesses
Companies with non-resident shareholders in countries without a Chilean Double Taxation Treaty (DTT) face a higher combined tax burden under the partially integrated system (PIS). In these cases, the total corporate income tax reaches 44.45% (combining the main First Category Tax and an additional non-resident shareholder surcharge).
For Small and Medium Enterprises (SMEs), Chile applies a preferential regime: the Pro-PYME regime. The effective rate for qualifying SMEs is 12.5% for tax years 2025 through 2027. This rate will increase to 15% in 2028. These reduced rates are designed to support smaller businesses and promote entrepreneurship within the country.
Missing or Unavailable Data
Current data for Chile’s standard corporate tax rate in 2025 is not publicly available. This is typically due to the annual revision schedule maintained by the Chilean authorities. For the most accurate updates and official reference, consult Chile’s Servicio de Impuestos Internos (SII).
Pro Tips: Optimizing the Corporate Tax Position in Chile
- Evaluate eligibility for the Pro-PYME regime if your organization qualifies as an SME—the preferential 12.5% tax rate for 2025-2027 provides significant savings over the general regime.
- If your company has foreign shareholders, consider structuring investments through countries that have a Double Taxation Treaty (DTT) with Chile to avoid the highest surtax rates applied under the partially integrated system.
- Monitor annual budget announcements from Chilean authorities, as changes to rates and surtaxes often take effect with relatively short notice.
- For larger enterprises, plan for an effective tax rate near 44.45% when non-resident shareholders reside in jurisdictions lacking a Chile DTT—this can have a major impact on after-tax profits.
Official Reference and Information
For the most up-to-date official guidance on Chile’s corporate tax regime, visit the main page of the Servicio de Impuestos Internos (SII).
In summary, Chile maintains a straightforward but sometimes high-burden corporate tax regime, especially for foreign-held large enterprises without a DTT. Small and medium companies benefit from preferential rates under the Pro-PYME regime. Careful attention to shareholder structure and regular policy updates remain essential for effective tax planning within the Chilean context in 2025.