Chile tax: key insights
- Tax year & currency
- 2026 · CLP. calendar year 2026; Impuesto Único de Segunda Categoría is a final monthly withholding using that month's UTM
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- December 2026 UTM (72,802) appeared on SII page on 7 Nov; verify before use.
- Scenario detail 3
- AFP commissions can change; SP page shows "current" rates (AFP Uno 0.46% since 1 Oct 2025).
- Scenario detail 4
- Seguro de cesantía split (0.6% / 0% / >11 years) taken from standing law (Ley 19.728), not re-fetched this session.
- Scenario detail 5
- Gratificación legal and non-imponible allowances (colación, movilización) not modelled.
Chile salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- SII — UTM 2026
- SII — Impuesto Único 2da Categoría 2026
- SII — UF 2026
- Superintendencia de Pensiones — topes imponibles 2026
- Superintendencia de Pensiones — comisiones AFP / SIS
- AFP Habitat — Folleto cotizaciones Aug 2026
Open issues in the supplied research
- December 2026 UTM (72,802) appeared on SII page on 7 Nov; verify before use.
- AFP commissions can change; SP page shows "current" rates (AFP Uno 0.46% since 1 Oct 2025).
- Seguro de cesantía split (0.6% / 0% / >11 years) taken from standing law (Ley 19.728), not re-fetched this session.
- Gratificación legal and non-imponible allowances (colación, movilización) not modelled.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.