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Property

Chile — Property: Property Taxes

Chile levies annual property tax (contribuciones) on real estate based on an official appraisal at rates of 1% to 1.4%.

VerifiedGovernment / official sourceInvestChile — Chilean tax systemLast reviewed: 2026-10-23

Key facts

  • Property tax is levied on real estate on the basis of an official property appraisal.
  • It is annual, with rates provided by law ranging from 1% to 1.4%, and rates may periodically rise.
  • Capital gains are taxed as ordinary income, with an exemption for certain traded shares per PwC; an older guide listed 10% on share disposals.
  • Check the SII for current rates and exemptions.

Steps

  1. Determining Property Value — The property value is typically determined by a municipal assessor and may be based on market value, cost of construction, or other factors.
  2. Calculating Tax Amount — The tax amount is typically a percentage of the property's value, but the specific rate and calculation method can vary by municipality.

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