Chile’s SII has issued monthly second-category income tax schedules for October 2026, setting taxable income brackets, rates, deductions, and thresholds for employees, pensioners, and other taxpayers.
Chile’s tax authority (SII) issued Circular No. 37 on 11 September 2026, providing guidance on second-category income tax for individuals for October 2026.
Circular No. 37 details the monthly and annual tax unit values, along with consumer price index shifts and monetary correction percentages. It also establishes specific single second-category tax schedules for standard employees, retirees, and agricultural workers.
General monthly tax table
This table applies to dependent workers, retirees, and pensioners for monthly pay periods in October 2026. The tax is calculated by applying the factor to the monthly taxable income and subtracting the fixed deduction amount:
| Bracket (UTM) | Monthly Taxable Income Range (CLP) | Tax Factor / Rate | Amount to Deduct (Cantidad a Rebajar) | Max. Effective Tax Rate |
| 1 (0 – 13.5) | Up to CLP 974,038.50 | Exempt (0%) | CLP 0.00 | Exempt |
| 2 (13.5 – 30) | CLP 974,038.51 – CLP 2,164,530.00 | 4% (0.04) | CLP 38,961.54 (0.54 UTM) | 2.20% |
| 3 (30 – 50) | CLP 2,164,530.01 – CLP 3,607,550.00 | 8% (0.08) | CLP 125,542.74 (1.74 UTM) | 4.52% |
| 4 (50 – 70) | CLP 3,607,550.01 – CLP 5,050,570.00 | 13.5% (0.135) | CLP 323,957.99 (4.49 UTM) | 7.09% |
| 5 (70 – 90) | CLP 5,050,570.01 – CLP 6,493,590.00 | 23% (0.23) | CLP 803,762.14 (11.14 UTM) | 10.62% |
| 6 (90 – 120) | CLP 6,493,590.01 – CLP 8,658,120.00 | 30.4% (0.304) | CLP 1,284,287.80 (17.80 UTM) | 15.57% |
| 7 (120 – 310) | CLP 8,658,120.01 – CLP 22,366,810.00 | 35% (0.35) | CLP 1,682,561.32 (23.32 UTM) | 27.48% |
| 8 (310 & over) | CLP 22,366,810.01 and over | 40% (0.40) | CLP 2,800,901.82 (38.82 UTM) | Over 27.48% |
Alternative payment frequencies
For payrolls issued on non-monthly cycles during October 2026, Circular N° 37 provides adjusted thresholds and deductions:
- Biweekly: Exempt up to CLP 487,019.25; top rate of 40% applies over CLP 11,183,405.01 (with a CLP 1,400,450.91 deduction).
- Weekly: Exempt up to CLP 227,275.61; top rate of 40% applies over CLP 5,218,921.31 (with a CLP 653,543.63 deduction).
- Daily: Exempt up to CLP 32,467.91; top rate of 40% applies over CLP 745,559.31 (with a CLP 93,363.26 deduction).
