CHAPTER 04

THE TAX SYSTEM

HOW TO INVEST IN CHILE

A STEP-BY-STEP GUIDE FOR FOREIGN INVESTORS  

This chapter will provide an overview of the Chilean tax system.  

  • Internal Revenue Service 
  • Taxpayers Domiciled and Not Domiciled in Chile 
  • Taxes 
  • General Regime 
  • Pro-SME Regime 
  • Additional Tax Rates 
  • Tax Returns and Payment 
  • Treaties to Avoid Double Taxation 
  • Tax Procedures and Requesting a Tax Number (RUT) 
  • Frequent Permits 
  • Municipal Business License 

LAST UPDATED ON OCTOBER 2021

 

 

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About InvestChile

We are the government agency responsible for promoting Chile’s reputation in the global market as a key destination for FDI & as the Latin American Hub for Global Business.
We are the bridge between your interests and the business opportunities our country offers, providing
individually focused assistance & free-of-charge specialized services at every stage of your investment project, facilitating your landing and expansion.