Chile’s tax authority (SII) has updated the global complementary tax brackets for 2026, reflecting the December 2025 UTA value, with a lower top rate threshold for high-ranking officials.
Chile’s tax authority (SII) has updated the annual global complementary tax brackets for the 2026 tax year. These adjustments are based on the December 2025 annual tax unit (UTA) value of CLP 834,504.
These changes are formalised under Circular No. 05, issued on 21 January 2026.
Standard tax brackets (Tax year 2026)
These brackets apply to the general population for income earned during the 2025 calendar year:
| Annual income range (CLP) | Tax rate (%) |
| up to 11,265,804.00 | 0% (Exempt) |
| 11,265,804.01 – 25,035,120.00 | 4% |
| 25,035,120.01 – 41,725,200.00 | 8% |
| 41,725,200.01 – 58,415,280.00 | 13.50% |
| 58,415,280.01 – 75,105,360.00 | 23% |
| 75,105,360.01 – 100,140,480.00 | 30.40% |
| 100,140,480.01 – 258,696,240.00 | 35% |
| 258,696,240.01 and over | 40% |
A significantly lower top tax bracket (40%) applies to high-ranking officials (the President, Ministers, Senators, etc.). For these individuals, the top rate kicks in at CLP 125,175,600.00 instead of the standard CLP 258 million.
