Chile

CL CLP$ Spanish
Pros
Maintaining a robust framework for private property rights and extensive global free trade agreements.
Accessing high-quality digital infrastructure and modern transport networks for efficient international business operations.
Benefiting from a historically stable macroeconomic environment with relatively low public debt levels.
Cons
Facing increased social instability and rising crime rates affecting operational security in major urban centers.
Navigating a complex regulatory environment with slow permitting processes and growing administrative bureaucracy.
Adapting to recent tax reforms and upward pressure on corporate fiscal obligations.

Long story short: In Chile, you won't be greasing anyone's palm: it's the least corrupt country in Latin America, contracts get honored, courts are reliable.

The flip side: the tax authority is meticulous, the tax burden creeps up steadily, and setting up a company takes patience despite digital paperwork. Infrastructure is solid, and the banking system runs on European standards, trustworthy.

Beyond that: in Santiago's wealthy neighborhoods, you'll live peacefully, the food is excellent (wine, seafood, avocados), and the landscapes from desert to Patagonia are stunning.

VERYLOW TAX 5.4/10 HOLDING 2.9/10 DIVIDENDPIPELINE 2.6/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 3.6/10

Will your income be taxed?

Long story short: YES, A LOT.
Chile shears personal income hard, peaking at 35.5%. Residency rules are the classic kit (day counts, economic ties, habitual abode), so if you actually live here, you hand over the full schedule.

The state shows up early, and with a receipt book.

01.1 Income tax
Personal income tax
0 → 35.5%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 7 brackets
Bracket (USD)Rate
0 – 11,368exempt
11,368 – 25,2624%
25,262 – 42,1048%
42,104 – 58,94613.5%
58,946 – 75,78723%
75,787 – 101,04930.4%
101,049 +35.5%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+15%
Non-resident flat tax for technical or engineering work or professional services

Will your wealth be taxed?

Long story short: NO.
Capital gains ride free in Chile, and there's no annual wealth levy.

The catch waits at the funeral: inheritance has its own regime when the money passes down. Holding costs nothing; handing it over has a price tag.

02.1 Investment income
Capital gains
0%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
35.5%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 11,368exempt
11,368 – 25,2624%
25,262 – 42,1048%
42,104 – 58,94613.5%
58,946 – 75,78723%
75,787 – 101,04930.4%
101,049 +35.5%
Interest income
35.5%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 11,368exempt
11,368 – 25,2624%
25,262 – 42,1048%
42,104 – 58,94613.5%
58,946 – 75,78723%
75,787 – 101,04930.4%
101,049 +35.5%
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
Spouse25%CLP 43,750
Children25%CLP 43,750
Siblings30%CLP 4,375
Other relatives30%CLP 4,375
Non-relatives35%
02.3 Crypto
Crypto · tax regime
PROGRESSIVE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 40% · Cryptocurrencies are classified as intangible assets (bienes incorporales) by the SII (Oficio 963/2018). Gains are treated as ordinary income and are subject to the Global Complementary Tax (Impuesto Global Complementario), a progressive tax ranging from 0% to 40%. Exchanges between different cryptocurrencies (permuta) are considered taxable events. While the Fintech Law (2023) regulates service providers, it does not exempt individuals from income tax on gains.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Chile is 27%, no IP-box mercy, VAT at 19 on top.

Operationally, running a company here is fine; fiscally, the state helps itself to a fat slice of every unit of profit. You do the work, they skim the cream.

03.1 Rates
Corporate tax
25 → 27%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive · +35% Withholding tax on distributions, remittances, or withdrawals abroad
Bracket (USD)Rate
0 +25%
0 +27%
VAT standard rate
19%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
19%
Food & drink
19%
food
19%
non-alcoholic
19%
alcohol
Print media
19%
books
19%
ebooks
19%
newspapers
Culture
19%
cultural events
19%
cinema
19%
theatre
19%
museums
19%
sports
Transport
19%
public transit
19%
rail
19%
air
Hospitality
19%
hotels
19%
restaurants
19%
takeaway
Health
19%
pharma
19%
medical dev.
Energy
19%
electricity
19%
natural gas
19%
district heat.
19%
domestic fuel
Utilities
19%
water
19%
waste
Clothing
19%
kids clothing
Digital & telecom
19%
digital
19%
telecom
19%
broadcast
Construction
19%
construction
19%
social housing
Agriculture
19%
farm inputs
19%
animal feed
Personal services
19%
funeral
19%
hairdressing
Finance
19%
insurance
19%
financial svc.
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In Chile, the equivalent of 'Misuse of Corporate Assets' is 'Administración Desleal' (Unfaithful Administration), introduced by Law 21.121 and modified by the Economic Crimes Law (Law 21.595). This crime requires 'harm to the assets of another' (perjuicio al patrimonio ajeno). Chilean legal doctrine generally considers that if a sole shareholder is also the sole director and the company is solvent, the owner's consent precludes criminal liability because there is no third-party victim or 'other' whose assets are being harmed. Such conduct is primarily addressed through tax law (as 'gastos rechazados' or disallowed expenses under Article 21 of the Income Tax Law, carrying a 40% tax penalty) or civil liability (piercing the corporate veil).
Shareholders privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro de Empresas y Sociedades (RES) and Diario Oficial
Directors privacy
PUBLIC
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro de Empresas y Sociedades (RES) and Diario Oficial
03.3 Incorporation cost
In this country, the most standard company form is called Sociedad por Acciones (SpA) (Simplified Stock Company). The costs below are for incorporating a company in its simplest form, for reference only.
Notary Fees and Public Deed
USD 164
Commercial Registry (CBR) Registration
USD 88
Official Gazette (Diario Oficial) Publication
USD 77
Professional Legal Fees (Foreigner Setup & RUT Processing)
USD 1,094
Total
USD 1,422

A good fit for a holding?

Long story short: NOT REALLY.
Chile has a moderate 37-treaty network, but no participation exemption: dividends from subsidiaries land straight in the corporate schedule (27%).

Fine for operational subsidiaries; as a pure holding base, you're feeding the local taxman at every distribution.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
read moreClose
Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
APPLY
read moreClose
De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesEntities based in Chile must include passive income, such as dividends, interest, and royalties, generated by controlled foreign entities in their taxable income if this passive income exceeds 10% of the foreign entity's total annual revenue.
04.2 Withholding tax · non-resident
WHT · dividends
35%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
35%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
30%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
35%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
37
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
read moreClose
Source et informations complémentairesin negotiation
Tax treaty network
origin · CL 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with CL.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Chile taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
2 years
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Source et informations complémentairesavailable path to naturalisation
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
2 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
read moreClose
Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Chile signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 4/9 active · 4 pending
CRS
2018
CARF
2025
FATCA
2014
MLI
2020
BEPS
MAAC
2016
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Chile sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: PARTLY.
Chile sits in the middle band of the RSF press-freedom index (rank #69): civil society functions, but the walls are real and you'll learn fast where they stand.

Crypto lives in the standard regulated tier.

08.1 Press freedom
Press freedom · RSF index
69/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 62 · ↓ 17 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Chile WCBDC
Transfer of tokenized assets between agents on a blockchain ledger using a wholesale CBDC as the settlement instrument.
Central Bank of Chile
RESEARCH
Chile CBDC
Improve financial inclusion
Central Bank of Chile
RESEARCH

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Chile. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (5/11), but for an online business this is swimming against the current.

Accept payments 3/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Chile. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.