Chile: SII announces daily interest on overdue taxes for January – June 2026
Chile’s Internal Revenue Service (SII) issued Resolution No. 205 on 30 December 2025, setting the daily interest rate for late tax payments for the first half of 2026 (January - June 2026). Under Law No. 21.713, the late payment penalty changed
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Chile: SII revises lists of large taxpayers
Chile’s tax authority (SII) published Resolution Ex. SII No. 208-2025 of 30 December 2025 on its website and entered into effect on 1 January 2026. The Resolution updates the large taxpayer list, including taxpayers no longer classified as such
See MoreChile: SII launches simplified registry for subsistence taxpayers
Chile’s tax authority (SII) has issued Resolution Ex. SII No. 193-2025 of 22 December 2025, which introduces the “Registry of Small Taxpayers Developing Subsistence Activities.” This initiative aimed to simplify tax obligations for
See MoreChile: SII clarifies income tax treatment, VAT on services by foreign companies
Chile’s tax authority (SII) has issued Letter Ruling No. 2627 of 18 December 2025, clarifying the VAT and income tax treatment of services supplied by a foreign entity in Chile. SII has clarified the Value Added Tax (VAT) treatment for services
See MoreChile: SII enlists foreign digital service providers subject to VAT withholding for 2026
Chile’s tax authority (SII) has issued Resolution No. 181 of 15 December 2025, which formalises the list of foreign digital service providers (DSPs) subject to value added tax (VAT) withholding for the upcoming calendar year. Chile has
See MoreChile: Tax Authority updates Second Category Income Tax parameters for January 2026
Chile’s tax authority (Servicio de Impuestos Internos – SII) has issued Circular No. 67 of 10 December 2025, confirming the Second Category Income Tax values and calculation tables to be applied in January 2026. The guidance, which marks the
See MoreChile: SII publishes circular on MFN clause activation in tax treaties with five countries
Chile’s tax authority (SII) issued Circular No. 65 on 3 December 2025, addressing the activation of Most-Favoured-Nation (MFN) clauses in Chile’s tax treaties with Belgium, New Zealand, Norway, Switzerland, and Uruguay. These clauses are
See MoreChile: Congress grants tax incentive to boost green hydrogen, related industries
Chile’s Chamber of Deputies (the lower house of Congress) approved a bill on 3 December 2025 during session No. 98a/373, as noted in Bulletin No. 17777-05. The legislation, proposed by the Executive Branch, aims to introduce tax incentives to
See MoreChile: SII implements new compliance requirements for digital platform operators, payment service providers
Chile’s tax authority (SII) has issued Resolution No. 168 on 27 November 2025, setting out clear rules for how electronic payment service providers and digital platforms that facilitate transactions between buyers and sellers must verify and
See MoreChile: SII clarifies procedure for income tax return software
Chile’s tax administration (SII) provided clarification about the software certification process for generating income tax returns on 24 November 2025. Instructions are now available for software manufacturers and distributors interested in
See MoreChile: SII clarifies deductibility of expenses backed by foreign invoices
Chile’s tax authority (SII) has issued Ruling No. 2271-2025 on 5 November 2025 on its website, clarifying that expenses backed by invoices issued by foreign suppliers remain deductible for First Category Income Tax purposes, as long as they are
See MoreChile joins crypto-asset reporting framework (CARF-MCAA)
Chile joined the Multilateral Competent Authority Agreement on Automatic Exchange of Information Pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 21 October 2025. This framework standardises the reporting of crypto-asset
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Albania, Chile, UAE sign addendum to the CRS MCAA
OECD reported that Albania, Chile, and the United Arab Emirates (UAE) have signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The Addendum to the CRS MCAA
See MoreChile: SII to impose VAT on small online imports from 20 major foreign platforms
Chile’s tax authority (SII) announced on 24 October 2025 that it will start applying VAT to remote purchases of goods valued up to USD 500 when bought through 20 registered foreign retailers and intermediary platforms, which account for 90% of
See MoreChile: Tax Authority updates IVA rules for digital platform operators
RF Report The Chilean Tax Authority (Servicio de Impuestos Internos, SII) issued Resolution Ex. SII No. 145-2025 on 16 October 2025, setting out the obligations of digital platform operators with residence or domicile in Chile regarding Value
See MoreChile: SII clarifies offshore software tax exempt from non-resident income tax
Offshore software licenses in Chile exempt from income tax, VAT applies. The Chilean Tax Administration (SII) has clarified the tax treatment of software licensing services provided from abroad. According to Ruling No. 2066-2025 on 16 October
See MoreChile, Paraguay finalise updates to tax treaty
The updated agreement incorporates provisions aligned with the OECD BEPS standards and introduces enhancements to the taxation of dividends, interest, and royalties. Officials from Chile and Paraguay have concluded discussions to revise their
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Amending protocol to Brazil, Chile tax treaty enters into force
Signed on 3 March 2022, the protocol aims to update and modernise the 2001 agreement, aligning it more closely with current international tax standards and enhancing tax cooperation between the two countries. The amending protocol to the
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