Chile’s Chamber of Deputies is reviewing a proposal from 22 January 2025 to temporarily reduce the corporate tax rate for qualifying SMEs under the Pro Pyme regime.
The proposal includes a 12.5% rate for 2025–2027 and 15% for 2028.
Earlier, Chile implemented a reduced corporate tax rate of 10% for qualifying SMEs under the Pro Pyme regime in response to the COVID-19 pandemic.