Chile: SII updates second-category income tax rates for October 2026
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
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Chile: Parliament proposes sweeping tax reforms for capital markets, foreign investment
The Chilean parliament is considering the draft Law on the Reform of the Capital Market and Access to Home Ownership (Ley de Reforma al Mercado de Capitales y Acceso a la Casa Propia), which was submitted on 9 September 2026. This draft
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Chile: SII clarifies OIT and tax basis rules for foreign foundation restructuring
Chile’s tax administration, the Servicio de Impuestos Internos (SII), has clarified the Chilean tax consequences of a proposed restructuring involving a Panamanian foundation and its underlying foreign investments. In Ruling No. 2191 of 2026,
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Chile: SII tightens oversight of influencer income with new filing requirement
Chile's Internal Revenue Service (SII) announced on 1 September 2026 imposed a fresh reporting mandate targeting digital platform intermediaries, requiring them to submit detailed information about influencer earnings starting with the 2027 tax
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Chile: SII opens payment options for unpaid 2020–2021 solidarity loans
Chile’s tax authority (SII) has launched a new repayment pathway, on 25 August 2026, for taxpayers with outstanding Solidarity Loan instalments. Beginning 14 September, eligible individuals can request a payment voucher through sii.cl, followed by
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Chile: SII extends deadline for taxpayers with outstanding solidarity loan debts
Chile's Internal Revenue Service (SII) announced, on 20 August 2026, that it has given 900,000 individual low-income taxpayers an additional three months to settle their tax obligations related to unpaid Solidarity Loan instalments from 2020 and
See MoreChile: SII clarifies tax treatment of stablecoins used for cross-border services
The Chilean tax authority (SII) announced it published Letter Ruling No. 1982 on 10 August 2026, addressing the use of stablecoins as consideration for cross-border services. Letter Ruling No. 1982 establishes the tax treatment for transactions
See MoreChile: SII seeks repayment of CLP 553 billion in pandemic loan instalments granted in 2020, 2021
Chile’s tax authority (SII) announced on 13 August 2026 that around 1.07 million people who received pandemic relief loans through Chile's solidarity loan programme face repayment demands after failing to file tax returns during the 2022–2026
See MoreChile: SII clarifies arm’s length pricing for intangibles
The Chilean tax authority (SII) has released Letter Ruling No. 1801, dated 20 July 2026, in response to a taxpayer inquiry on whether the DEMPE analysis set out in Chapter VI of the OECD Transfer Pricing Guidelines is an appropriate method for
See MoreChile: SII clarifies withholding tax for short-term performing arts contracts
Chile’s tax administration (SII) has issued Ruling No. 1723-2026 of 14 July 2026, in which it addresses and formalises the tax treatment for short-term performing arts workers. The SII issued this directive in response to a specific
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Chile: SII extends tax relief for 20 more municipalities after storm damage
Chile's tax authority (SII), the Ministry of Finance and the General Treasury, announced on 20 July 2026 that they have added 20 municipalities to a forgiveness programme for storm-affected taxpayers, expanding relief to cover individuals and
See MoreChile: SII, mining authority push advance pricing agreements to lock in transfer prices
Chile's tax authority (SII) announced on 20 July 2026 that SII and Chile’s Copper Commission (Cochilco) hosted a conference on 13 July 2026, aimed at encouraging major mining companies to enter into advance pricing agreements—formal contracts
See MoreChile: SII grants tax amnesty to storm-affected regions through October 2026
Chile's Ministry of Finance, the tax authority (SII), and the General Treasury of the Republic (TGR) have granted automatic tax relief to taxpayers in 28 municipalities hit by a recent storm system, according to a release on 19 July
See MoreChile: SII releases list of registered betting platforms under Digital VAT regime
The Chilean Internal Revenue Service (SII) has announced that 25 online betting platforms registered under the simplified tax regime for declaring and paying VAT on Digital Services between 14 and 15 July 2026, following the introduction of
See MoreChile: SII updates 2% luxury tax asset, price lists for Q2 2026
Chile's Internal Revenue Service (SII) issued Resolution No. 89 dated 26 June 2026, updating the lists of assets and their corresponding market values for purposes of applying the 2026 luxury tax. This tax framework imposes a 2% annual tax on the
See MoreChile: SII clarifies carbon credits deductible only for own emissions
The Chilean tax authority (SII) has issued Letter Ruling No. 1529 of 22 June 2026, clarifying the deductibility of carbon credit purchases under amendments to Article 31 of the Chilean Income Tax Law that took effect in 2020. The ruling examines
See MoreChile signs new income tax treaty with Paraguay
Chile’s government announced that President José Antonio Kast and Paraguayan President Santiago Peña signed a new income and capital tax treaty on 1 July 2026. The new trade agreement with Paraguay eliminates double taxation on the same
See MoreChile: SII updates late tax payment interest rates, forgiveness policies for the second half of 2026
Chile's Internal Revenue Service (SII) has issued two key updates—Resolution No. 88 of 26 June 2026 and Circular No. 27 of 23 June 2026—to establish the late tax payment interest rates for the second half of 2026 and outline updated forgiveness
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