Business

Chile — Business: Sole Proprietorship

A Chilean sole proprietor needs only an ID and tax key, must declare start of activities with the SII within two months, and carries personal liability.

VerifiedGovernment / official sourceChileAtiende — Inicio de actividades (persona natural)Last reviewed: 2026-10-23

Key facts

  • A sole proprietor can start with only a cédula de identidad and a tax key, with no partners or large capital, but takes on personal liability.
  • Start of activities must be filed within two months of the business starting, online at sii.cl or at an SII office.
  • Online filing requires being a Chilean national or foreign resident, aged 18 or over, with an SII tax key.
  • Filing requires choosing economic activity codes; first-category activities may need capital disclosure and a regime choice, while second-category professional fees are simpler.

Steps

  1. Step 1: Obtain a Unique Tax Identification Number (RUT) — Apply for a RUT through the Chilean tax authority, Servicio de Impuestos Internos (SII)
  2. Step 2: Register the Sole Proprietorship with the Chamber of Commerce — Register the empresa unipersonal with the local Chamber of Commerce (Cámara de Comercio)

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