Taxes
Chile — Tax: Corporate Tax
Chile's combined statutory corporate income tax rate is 27% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 27% (2026)
- Central government rate: 27% (2026)
- Rate targeted at small businesses: 12.5% (2026)
Steps
- Registering a corporation — It is uncertain how to register a corporation in Chile due to limited knowledge of specific requirements and procedures.
- Obtaining a Tax Identification Number (RUT) — It is uncertain how to obtain a Tax Identification Number (RUT) in Chile, although it is believed to be a required document for tax purposes.
Costs
- Annual tax payments: 27% of taxable income for entities, 25% for SMEs
Timelines
- Processing time for tax registration: unknown
Required documents
- Tax Identification Number (RUT)
- Business license
- Articles of incorporation
Common mistakes
- Not registering with the SII in a timely manner
- Not obtaining a tax identification number
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.