DoubleTaxationTaxes on salary: Chile preliminary data
How much income tax and social contributions are paid on a salary in Chile, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | CLP 63,794,824 ≈ €60,000 |
|---|---|
| Income tax | CLP 3,653,168 ≈ €3,436 |
| Employee contributions | CLP 7,678,231 ≈ €7,221 |
| Take-home pay | CLP 52,463,425 ≈ €49,343 |
| Employer contributions and payroll taxes | CLP 3,432,187 ≈ €3,228 |
| Employer's labour cost | CLP 67,227,012 ≈ €63,228 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 CLP 31,897,412 | €60,000 CLP 63,794,824 | €120,000 CLP 127,589,649 |
|---|---|---|---|
| Sole proprietor | CLP 776,508 2.7 % | CLP 3,828,499 6.7 % | CLP 19,817,828 17.3 % |
| Company | CLP 7,751,071 27.0 % | CLP 15,502,142 27.0 % | CLP 31,004,285 27.0 % |
Special tax regimes
Tributación sólo sobre rentas de fuente chilena para extranjeros (art. 3 inc. 2 LIR)
For people relocating · rate 0.0 %
Who: Foreigners who establish domicile or residence in Chile.
Foreign-source income not taxed during the first 3 years after arriving; regional director may extend.
Legal basis: Ley sobre Impuesto a la Renta (DL 824) art. 3, second paragraph
Tax residence
The tax residence check does not cover Chile yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1063.247073 CLP (Banco Central de Chile dólar observado, as published by SII, 2026-01-02) ↗
Sources
- SII — Impuesto Único de Segunda Categoría 2026
- SII — UTM/UTA 2026
- SII — UF 2026
- SII — Dólar observado 2026
- Dirección del Trabajo — tope imponible previsional 2026 (90.0 UF)
- Dirección del Trabajo — tope imponible seguro de cesantía 2026 (135.2 UF)
- ChileAtiende — Aportes del empleador al Sistema de Pensiones (Ley 21.735)
- SII — Tasas de Impuesto de Primera Categoría (FAQ)
- SII — Noticia: Ley para la Reconstrucción Nacional y Desarrollo Económico y Social (Oct 2026)
- SII — Oficio ORD. 2405/2016 on art. 3 LIR
- US SSA — Social Security Programs Throughout the World: The Americas, 2019 — Chile
- SII — Circular 53/2025: temporary 12.5% Pro Pyme first-category rate (Ley 21.755)
- SII — Resolución Ex. 580 (2023) — Pro Pyme requirements (UF 75,000 / 85,000)
- SII — FAQ: ¿Cómo se calcula el Impuesto Único de Segunda Categoría de los trabajadores dependientes? (base = pay minus employee pension and health contributions)
- SII — Circular 59/2001: employee unemployment-insurance (Ley 19.728) contributions are deducted for the Impuesto Único
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.