Chile Tax Calculator (2026)
Income tax rates and take-home pay for Chile
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Chile Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Exempt bracket (Global Complementary Tax) | CLP 0 - CLP 742,000 | 0.0% |
| 4% bracket | CLP 742,000 - CLP 1,646,000 | 4.0% |
| 8% bracket | CLP 1,646,000 - CLP 2,745,000 | 8.0% |
| 13.5% bracket | CLP 2,745,000 - CLP 3,843,000 | 13.5% |
| 23% bracket | CLP 3,843,000 - CLP 4,942,000 | 23.0% |
| 30.4% bracket | CLP 4,942,000 - CLP 6,583,000 | 30.4% |
| 35.5% bracket (top) | CLP 6,583,000+ | 35.5% |
Pension and social security (employee contribution)
| Bracket | Income Range | Rate |
|---|---|---|
| 20% up to cap | CLP 0 - CLP 4,870,000 | 20.0% |
| Above cap (0%) | CLP 4,870,000+ | 0.0% |
Capped at CLP 974,000 per year
Unemployment insurance (employee contribution)
| Bracket | Income Range | Rate |
|---|---|---|
| 0.6% up to cap | CLP 0 - CLP 7,378,000 | 0.6% |
| Above cap (0%) | CLP 7,378,000+ | 0.0% |
Capped at CLP 442,680 per year
Key Facts
Tax Year
2025
Currency
CLP
Top Rate
35.5%
Brackets
7 brackets
Tax-Free Threshold
CLP 742,000
Social Contributions
2 items
Assumptions
- · Resident employee model; no expat regime applied.
- · Social security contribution of 20% capped at 75.7 UF (~USD 3,048.65/month) used as representative approximation in CLP terms.
- · Unemployment insurance (0.6% employee, 2.4% employer) simplified: only 0.6% employee component included; employer component excluded per rules.
- · Labour accident insurance excluded due to employer-based variability.
- · Tax brackets converted from USD 2017 rates to representative 2025 CLP equivalents using 2025 UTM indexing (~CLP 65,000/UTM nominal baseline).
- · Exchange rate conversion from USD (28 June 2017 ~CLP 640/USD) applied with 2025 inflation adjustment for illustration.
- · Global Complementary Tax and Employment Tax brackets presented; system uses whichever is higher for resident employees.
- · Mortgage interest deduction (max 8 UTA, phased out at 150 UTA income) included as income-based deduction.
- · APV (voluntary pension) contribution deduction eliminated as of 1 January 2017; not included.
- · Educational credit (UF 4.4 per child, phases out at UF 792 household income) included as illustrative income-based credit.
- · No church tax, no optional expat regime applied.
- · This model represents a typical resident employee; actual liability depends on precise income level and choice between complementary or employment tax regimes.
Frequently asked questions
How much income tax do I pay in Chile if I'm a resident employee?
Chile uses a progressive tax system with 7 income tax brackets ranging from 0% on income up to CLP 742,000 to a top rate of 35.5% on income above CLP 6,583,000. Most residents pay either the Global Complementary Tax or Employment Tax, whichever is higher, calculated on your gross income after deducting social security contributions like pension (20%) and unemployment insurance (0.6%).
What are the main deductions and credits available to me as an employee in Chile?
As a resident employee, you can deduct up to CLP 520,000 annually in mortgage interest expenses if your income is below CLP 9,750,000. You can also claim an educational credit of CLP 11,550 per child if your household income is below CLP 51,624,000, though this credit is non-refundable and can only reduce your tax liability to zero.
What percentage of my salary goes to social security and pension contributions in Chile?
Employee contributions total 20.6% of your gross salary: 20% goes to pension and social security (capped at CLP 4,870,000 annual income) and 0.6% goes to unemployment insurance (capped at CLP 7,378,000 annual income). Both contributions are deductible from your taxable income, which lowers your overall income tax burden.
Is there a tax break or special regime for expats moving to Chile?
The Chilean tax system does not offer a dedicated expat regime; you are taxed as a resident employee on your worldwide income once you establish residency. Your tax liability depends on your total income level and whether you opt for the complementary tax or employment tax system, both of which apply the same progressive brackets.
At what income level do I start paying income tax in Chile?
Income tax begins at CLP 742,000, which is the upper limit of the exempt bracket under the Global Complementary Tax system. Below this threshold, you owe no income tax, though you still pay mandatory pension (20%) and unemployment insurance (0.6%) contributions on your salary.
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