Chile’s Internal Revenue Service (SII) has issued Resolution No. 30 of 6 March 2025 with an updated list of territories and jurisdictions with preferential tax regimes. The list reflects the new rules introduced by the Law on Compliance with Tax Obligations (Law No. 21.713), published in the Official Gazette on 24 October 2024.
The updated list, featuring 105 territories and jurisdictions, has been included as an annex to the resolution.
Effective 1 January 2025, the list will be published on the SII website and updated as needed.
The list includes the following 105 territories and jurisdictions:
Afghanistan; Angola; Antarctica; Algeria; Bangladesh; Belarus; Bolivia; Bonaire, Sint Eustatius, and Saba; Burundi; Bhutan; Cambodia; Chad; Vatican City; Comoros; Republic of the Congo; North Korea; Ivory Coast; Cuba; Egypt; Eritrea; Ethiopia; Fiji; Gabon; Gambia; Guadeloupe (France); Guam (U.S.); French Guiana; Guinea; Guinea Bissau; Equatorial Guinea; Guyana; Haiti; Honduras; Iran; Iraq; Bouvet Island; Christmas Island; Saint Martin Island (French part); South Georgia Island and South Sandwich Islands; Norfolk Island; Pitcairn Islands; Aland Islands; Cocos (Keeling) Islands; Falkland Islands; Heard and McDonald Islands; Northern Mariana Islands; United States Minor Outlying Islands; Solomon Islands; Svalbard and Jan Mayen Islands; U.S. Virgin Islands; Wallis and Futuna Islands; Kyrgyzstan; Kiribati; Laos; Lesotho; Libya; Madagascar; Malawi; Mali; Martinique; Mayotte; Mozambique; Myanmar (Burma); Nepal; Nicaragua; Niger; New Caledonia (France); Palau; Palestine; French Polynesia; Puerto Rico; Central African Republic; Democratic Republic of the Congo; Réunion (France); Western Sahara; American Samoa; Saint Barthélemy; Saint Pierre and Miquelon; Saint Helena, Ascension, and Tristan da Cunha; Sao Tome and Principe; Sierra Leone; Syria; Somalia; Sri Lanka; Sudan; South Sudan; Suriname; Taiwan; Tanzania; Tajikistan; British Indian Ocean Territory; French Southern Territories; Timor-Leste; Togo; Tokelau; Tonga; Trinidad and Tobago; Turkmenistan; Tuvalu; Uzbekistan; Venezuela; Yemen; Djibouti; Zambia; and Zimbabwe.
