ChileTax & IncomeRegulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Last detection: 28 September 2026
What changes: The creation of two new taxes within the general Income Tax regime is contemplated: one on dividend distribution and another on capital income. This is part of the Income Tax reform to establish a dual (disintegrated) system.
What changes: Article 41 E, number 7, of the Income Tax Law, which regulates advance agreements, is entirely replaced. This allows taxpayers conducting operations with related parties abroad to propose an advance agreement to the Internal Revenue Service for determining the normal market price, value, or profitability of such operations.
What changes: A reduction of the First Category Tax from 27% to 25% is proposed as part of the modifications to the general Income Tax regime to establish a dual (disintegrated) system. This change aims to simplify the tax regime and its oversight.
What changes: The Government is preparing an income tax system reform project aimed at increasing structural revenues, net of increased tax expenditures, by the equivalent of 0.6% of GDP by the year 2027. This seeks to ensure funding for needs in health, care, citizen security, and the increase of the PGU (Pensión Garantizada Universal).
What changes: A dual (unintegrated) system is proposed for the general Income Tax regime, which includes reducing the First Category Tax rate from 27% to 25%. This change aims to simplify the tax regime and its oversight.
What changes: The creation of a dividend distribution tax for all companies under the general regime is contemplated, with a rate of 7% on withdrawals. Pension funds will receive a refund equivalent to the tax paid on dividends distributed to them.
What changes: Article 41 E, number 7 of the Income Tax Law, which regulates advance agreements, is fully replaced. Taxpayers conducting operations with related parties abroad will be able to propose an advance agreement to the Internal Revenue Service to determine the normal market price, value, or profitability of such operations.
What changes: The Government will prepare a reform project for the income tax system to increase structural revenues by the equivalent of 0.6% of GDP by 2027. This will allow for the full financing of spending needs in health, care, and citizen security, as well as an increase in the PGU value to $250,000.
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