🇨🇱 Chile
Vibrant South American destination blending rich culture, breathtaking landscapes, and expanding business opportunities.
Chile Citizenship and Naturalization
Grade:
AGlobal Rank: 37
Visa-free Access
146 out of 195 countries
Access to Major Destinations
- European Union
- United Kingdom
- Canada
- United States
- China
- Russia
- Japan
| Category | Details |
|---|---|
Citizenship by Descent |
|
Naturalizations |
|
Spouse Naturalization |
|
Birthright Citizenship |
|
Economic Citizenship (Investment) |
|
Other Provisions |
|
Citizenship by Exception |
|
Taxation Overview
Personal Tax Overview: Chile 🇨🇱
Key information about personal taxation in Chile
Tax Residency
Normal rule: 183 days
Special rule: No information
Special Tax Regime
No information
| From (CLP) | To (CLP) | Tax Rate |
|---|---|---|
| 0 | 11,368.06 | 0% |
| 11,368.06 | 25,262.37 | 4% |
| 25,262.37 | 42,103.94 | 8% |
| 42,103.94 | 58,945.52 | 13.5% |
| 58,945.52 | 75,787.1 | 23% |
| 75,787.1 | 101,049.46 | 30.4% |
| 101,049.46 | and above | 35.5% |
Dividend Tax
35.5%
Dividend income in Chile is taxed as part of an individual’s ordinary income. The applicable rate corresponds to the taxpayer’s overall marginal income tax rate, meaning there is no separate flat tax on dividends; they are subject to the progressive personal income tax brackets.
Capital Gains Tax
35.5%
Chile does not apply a separate capital gains tax rate for individuals. Gains are taxed according to the taxpayer’s personal income tax rate, which ranges from 0% to 35.5% depending on total taxable income.
Property Rental Income
35.5%
Property rental income is taxed according to the progressive personal income tax rates, ranging from 0% to 35.5% depending on the total taxable income.
Property Tax
Yes
Chile imposes an annual property tax on urban and rural properties, calculated based on the cadastral value determined by local authorities. Rates generally range from 0.2% to 0.6% of the property’s assessed value, with variations depending on the municipality and property type.
Inheritance Tax
Yes
Chile levies an inheritance and gift tax known as Impuesto a las Herencias y Donaciones. The tax is progressive, with rates ranging from 1% to 25% depending on the value of the assets transferred and the relationship between the donor/deceased and the beneficiary.
Wealth Tax
No
Chile does not impose a wealth or net-worth tax on individuals.
VAT
19%
Chile applies a value-added tax (VAT) at a standard rate of 19% on most goods and services, including domestic sales and imports.
CFC Laws
No
Chile does not have personal CFC (Controlled Foreign Corporation) rules, so individuals are generally not taxed on undistributed income of foreign corporations they control.
