Chile has extended the deadline for 900,000 low-income taxpayers to settle unpaid Solidarity Loan instalments from 2020 and 2021, with a new online filing-without-payment option available from 14 September.
Chile’s Internal Revenue Service (SII) announced, on 20 August 2026, that it has given 900,000 individual low-income taxpayers an additional three months to settle their tax obligations related to unpaid Solidarity Loan instalments from 2020 and 2021.
The new deadline is 30 November 2026, replacing the original 30 August 2026 cutoff.
Filing without immediate payment now possible
Starting 14 September 2026, the SII website will offer a new “file without payment” option through its online services portal. Taxpayers can submit their income tax return (Form 22) and receive a debt receipt that allows them to settle the amount later or arrange a payment plan directly with the General Treasury of the Republic (TGR). This eliminates the need for in-person office visits.
How to access the new system
Eligible taxpayers can complete filings online by accessing the SII portal and navigating to: Online Services > Income Tax Return > File Income Tax Return (Form 22). The system prompts users to select their tax year, review the proposed return, and proceed with payment or deferral options.
Those with outstanding Solidarity Loan balances can check their debt status through the dedicated Solidarity Loan Repayment Portal, which also provides payment examples and guidance for clearing instalments online.
Notification of eligibility for the extension is being sent to in-scope taxpayers by email.
Earlier, SII announced that around 1.07 million recipients of pandemic-era solidarity loans must file outstanding tax returns for 2022–2026 by the end of August 2026 to avoid penalties.
