SII is launching a registry for small-scale subsistence workers. From 1 January 2026, eligible artisans, fishermen, and street vendors can register for full VAT and income tax exemptions, with a transition period until 30 June 2026.
Chile’s tax authority (SII) has issued Resolution Ex. SII No. 193-2025 of 22 December 2025, which introduces the “Registry of Small Taxpayers Developing Subsistence Activities.”
This initiative aimed to simplify tax obligations for individuals whose work primarily supports their basic livelihoods (small-scale operators, including artisans, fishermen, miners, street vendors, and similar workers).
The new framework for subsistence activity taxpayers will take effect on 1 January 2026, with a transitional period until 30 June 2026, allowing existing operators to register without incurring penalties.
The registry allows resident individuals engaged in small-scale economic activities to register if they sell exclusively to final consumers and maintain an average monthly income below 5 Monthly Tax Units (UTM) over the previous six months.
Registration replaces the traditional business start-up process, and the SII issues a special certificate enabling access to electronic payment systems and institutional authorizations.
Significant tax relief is offered under the scheme. Registered taxpayers are exempt from VAT, First Category income tax (corporate), and Global Complementary Tax (individual). They are also not required to issue receipts, maintain accounting records, or file tax returns, streamlining administrative compliance.
Applications are submitted primarily online via a sworn statement, using the taxpayer’s RUT and security code, with in-person assistance available at local SII offices for those without internet access.
While the registry officially begins in January 2026, government bodies and electronic payment providers are not required to request the new certificate until 1 July 2026, allowing a smooth transition for existing operators.
