This resolution repeals Resolution Ex. SII No. 61-2025, which had set 1 June 2023 as the removal date, and confirms that the UAE is not considered to have a preferential tax regime under the Income Tax Law (LIR).
Chile’s tax administration (SII) published Resolution Ex. SII No. 126-2025 on its website on 25 September 2025, revising the date on which the United Arab Emirates (UAE) was removed from its list of jurisdictions with preferential tax regimes under Article 41-H of the Income Tax Law.
This resolution repeals the earlier Resolution Ex. SII No. 61-2025 of 8 May 2025, which had set the removal date as 1 June 2023. Resolution Ex. SII No. 61-2025 confirms that the UAE is not considered to have a preferential tax regime under the Income Tax Law (LIR), effective from 1 June 2023.
Through Resolution Ex. SII No. 126-2025, the SII now recognises 28 April 2022 as the effective date of removal, citing the UAE’s public release of draft corporate tax legislation as evidence of its commitment to OECD standards.
Earlier, SII issued Resolution No. 61 on 8 May 2025 in response to a request submitted on 31 December 2024 regarding whether the UAE qualifies as having a preferential tax regime.
