Chile’s SII will reduce property tax for disaster-damaged homes and buildings in the second half of 2026. Eligible owners will receive automatic relief based on the extent of the damage.
Chile’s tax administration, the Internal Revenue Service (SII) announced on 19 October 2026 that it will offer property tax relief to owners whose homes and buildings suffer damage from natural disasters in 2026. The agency wants tax bills to match a property’s value after an event.
The relief covers properties hit by fires, floods, earthquakes, storms, and similar events that sharply reduce a property’s value. It follows the support the agency gave after earlier disasters under Exempt Resolution No. 22 of 2024.
Automatic reduction
The SII will lower property tax for the second half of 2026. The reduction is proportional to the damage, so a property with partial harm receives a smaller cut than one that has lost most of its value. The cut applies to properties actually damaged in areas that competent authorities have reported to the agency, or where available records document the damage. The SII must also be able to verify the impact on the property.
After completing its evaluation, the agency will notify eligible taxpayers directly. Owners do not need to apply.
How to request a review
Owners whose properties were damaged but who fall outside the automatic measure can still ask for a review of the property valuation. They must file a Real Estate Application at sii.cl and attach proof of the damage.
Accepted documents include certificates from municipalities, regional ministerial secretariats, regional governments, and other bodies that provide emergency support. Photographs and any other evidence showing the extent of the damage and the drop in value also count. The SII will assess each case and decide whether to adjust the assessment, reduce the tax, or both.
Where to get help
Taxpayers can find guidance at www.sii.cl or at any SII office nationwide. Staff at those offices help with the application and with gathering the necessary documents.
