Taxes
Chile — Tax: Income Tax
Chile's top statutory personal income tax rate, national and sub-national combined, is 40.0% (2025), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Personal income tax top statutory rate (OECD.CTP.TPS DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH)Last reviewed: 2026-10-18
Key facts
- Top statutory personal income tax rate (national plus sub-national): 40.0% (2025)
- The top rate applies from about 18.6 times the average wage (2025)
Steps
- Understanding Residency Status — Relocators should determine their residency status with the SII to understand their tax obligations. Non-residents may be subject to withholding tax on income earned in Chile.
- Registering with the SII — Relocators must register with the SII to obtain a tax identification number (RUT) and comply with tax obligations.
Costs
- Tax ID registration: free
Timelines
- Tax ID registration: 1-3 days
Required documents
- Valid passport
- RUT (tax ID) number
- Proof of residency (utility bill, lease agreement, etc.)
Common mistakes
- Failing to register with the SII and obtain a tax ID
- Incorrectly classifying oneself as a non-resident
What this figure does not cover
This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.