Business
Chile — Business: Annual Compliance
Chile's tax year is the calendar year, annual returns are filed with the SII before 30 April, and the system is self-assessment with monthly advance payments.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Chile corporate: tax administrationLast reviewed: 2026-10-26
Key facts
- The tax year coincides with the calendar year.
- Annual tax returns must be filed with the SII before 30 April each year for the previous calendar year; other sworn statements have deadlines from March to June.
- Taxpayers generally make monthly advance payments on account of annual income taxes; any difference is paid when the return is filed and excess advance payments are reimbursed by the Treasury.
- The system is based on self-assessment with occasional audits.
- The statute of limitations is generally three years, extending to six years if no return was filed or the return was maliciously false.