Chile tax guide
Planning reference for Chile using CLP salary values.
This is not an official government calculation. Confirm final details with Chile Internal Revenue Service or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Resident dependent employee using the official August 2026 monthly Second Category Tax table annualised for regular pay. Employee pension is represented by the statutory 10% base rate, health by 7%, and unemployment by 0.6%, with representative contribution caps. AFP commission and exact UF-indexed ceilings vary.
Reference details
| Currency | CLP |
|---|---|
| National tax label | Second Category Employment Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee pension 10%, health 7% and unemployment insurance 0.6%, using representative monthly UF-based caps. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 11,607,138 CLP |
| 2 | 4.0% | Up to 25,793,640 CLP |
| 3 | 8.0% | Up to 42,989,400 CLP |
| 4 | 13.5% | Up to 60,185,160 CLP |
| 5 | 23.0% | Up to 77,380,920 CLP |
| 6 | 30.4% | Up to 103,174,560 CLP |
| 7 | 35.0% | Up to 266,534,280 CLP |
| 8 | 40.0% | Top bracket and above |
Official source
Chile Internal Revenue Service: https://www.sii.cl/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.