Countries › Chile › Guide › 11. Real estate and land › Buying and owning real estate in Chile: foreign ownership, border zones, title registration, property tax and the owner surcharge, VAT, capital gains on sale, rentals, indigenous land and water rights

Buying and owning real estate in Chile: foreign ownership, border zones, title registration, property tax and the owner surcharge, VAT, capital gains on sale, rentals, indigenous land and water rights

Last verified: 2026-10-26 · Status: Changing

Foreigners can buy Chilean property on the same terms as Chileans, with no approval, but nationals and companies of Argentina, Bolivia and Peru are barred from declared border zones, and indigenous land and water rights follow their own rules. A sale needs a public deed and passes title only on registration with the Conservador de Bienes Raíces. Owners pay annual property tax of 0.893 to 1.042 percent of the SII assessment plus a surcharge on large holdings, and individuals pay no tax on up to 8,000 UF of lifetime gains on property held over a year; a 2027 reappraisal and new Ley Nº 21.850 rules are coming.

USD figures use the Central Bank exchange rate of CLP 986.58 per US dollar published in the Diario Oficial for 23 October 2026 (CVE 2891564). UF figures use the SII value of CLP 41,221.08 for 26 October 2026 and UTA figures the SII value of CLP 834,504 for December 2025, the month the 2026 surcharge bands use. Conversions are for orientation only.

Key facts

Foreign ownership of urban property	Allowed on the same terms as Chileans; no approval needed textConstitution art. 19 Nº 23; Código Civil art. 57, as of 2026-10-26 · in force
Border zone restriction on real estate	Nationals and companies of bordering countries (Argentina, Bolivia, Peru) barred in declared border zones unless exempted by supreme decree textDL Nº 1.939 art. 7, as of 2026-10-26 · in force
Capital share held by nationals of a neighbouring country that brings a company under the border zone real estate ban	40 %DL Nº 1.939 art. 7, as amended by Ley Nº 19.420, as of 2026-10-26 · in force
Strip of state owned land near the border reserved to Chilean individuals and companies	10 kmDL Nº 1.939 art. 6, as of 2026-10-26 · in force
Form needed to transfer real estate	Public deed before a notary plus registration in the Conservador de Bienes Raíces textCódigo Civil art. 686 and art. 1801, as of 2026-10-26 · in force
Annual property tax on residential property (below / above the rate change threshold)	0.893 / 1.042 %Ley Nº 17.235 art. 7; DS Nº 437 of 2022, as of 2026-10-26 · in force
Annual property tax on non residential, non agricultural property	1.042 %Ley Nº 17.235 art. 7; DS Nº 437 of 2022 art. 1, as of 2026-10-26 · in force
Residential assessment exempt from property tax, second half 2026	61711570 CLPLey Nº 17.235 art. 2, as of 2026-07-01 · in force
Residential assessment above which the higher property tax rate applies, second half 2026	220398431 CLPLey Nº 17.235 art. 7 letter c), as of 2026-07-01 · in force
Surcharge on urban vacant lots and abandoned properties	100 % of the rateLey Nº 17.235 art. 8, as of 2026-10-26 · in force
Top marginal surcharge on an owner's combined property assessments	0.425 %Ley Nº 17.235 art. 7 bis, as amended by Ley Nº 21.420, as of 2026-10-26 · in force
Combined assessment at which the owner surcharge starts, as applied by the SII after the 2022 reappraisal	827 UTALey Nº 17.235 art. 7 bis Nº 3, as of 2026-10-26 · in force
Next non agricultural reappraisal in force	2027-01-01 dateLey Nº 21.806 art. 72, as of 2026-10-26 · pending
Lifetime gain on sales of real estate exempt for individuals (holding over one year)	8000 UFDL Nº 824 art. 17 Nº 8 letter b) ii), as of 2026-10-26 · in force
Optional single tax on real estate gains above the exemption, individuals resident in Chile	10 %DL Nº 824 art. 17 Nº 8 letter b) iii), as of 2026-10-26 · in force
VAT on sales of real estate by habitual sellers, land value deductible	19 %DL Nº 825 art. 2 Nº 3 and art. 17, as of 2026-10-26 · in force
VAT on leases of unfurnished real estate	Exempt textDL Nº 825 art. 12 letter E Nº 11, as of 2026-10-26 · in force
Optional single tax on gross rent of small homes (third unit onward, up to 90 square metres)	5 %Ley Nº 21.850 art. 3 (DFL Nº 2 of 1959 art. 24 bis), from 1 January 2027, as of 2026-10-26 · pending
Years of possession that give title to real estate by extraordinary prescription	10 yearsCódigo Civil art. 2511, as of 2026-10-26 · in force
Term of new water use rights granted by concession	30 yearsCódigo de Aguas art. 6, Ley Nº 21.435, as of 2026-10-26 · in force

The rule

1. Foreigners may buy, own and inherit Chilean real estate on the same terms as Chileans. The Constitution guarantees the freedom to acquire ownership of all kinds of property, and only a qualified quorum law, when the national interest requires it, may set limits or requirements for acquiring certain assets. The Civil Code adds that the law makes no distinction between Chileans and foreigners in acquiring and enjoying civil rights, that property located in Chile is governed by Chilean law even if its owners are foreigners not resident in Chile, and that foreigners inherit under the same intestacy rules as Chileans. No residence, visa or prior approval is needed to buy. As a person who causes or may cause taxes (property tax, tax on rents or gains), a foreign owner must be registered in the Rol Único Tributario (RUT), which is done through the SII electronic tax file.
Cost to do it: No foreign ownership fee or approval cost. The buyer's costs are the notary, the land registrar (Conservador de Bienes Raíces) and legal title review, which are charged by each office and firm and are not set as a single national amount.
Example: A US based family buys a CLP 300,000,000 apartment in Santiago in its own name with no prior authorisation, once registered in the RUT. / The same apartment is about US$304,081 at CLP 986.58 per US dollar; no foreign buyer surcharge applies.Constitución Política de la República (text set by Decreto Nº 100 of 2005) and Código Civil (text set by DFL Nº 1 of 2000, Ministerio de Justicia), Constitution art. 19 Nº 23; Código Civil art. 16, art. 57 and art. 997; Código Tributario (DL Nº 830) art. 66, 1980-10-24 official text · verified 2026-10-26

2. Border zones carry two restrictions. First, for reasons of national interest, nationals of bordering countries (Argentina, Bolivia and Peru) may not acquire ownership or other real rights, or hold possession or tenancy, of real estate located wholly or partly in zones declared border zones under DFL Nº 4 of 1967; the ban extends to companies with their main seat in the bordering country, 40 percent or more of whose capital belongs to its nationals, or which they effectively control. The President may exempt a named person for specific properties by a reasoned supreme decree signed by the Interior, Foreign Affairs and Defence ministers. Notaries must take a sworn statement of nationality and place of birth from the parties, and using false documents or simulated contracts to evade the ban is a crime. A national of a bordering country who inherits such property may hold it only to sell it within one year. Second, state owned land up to 10 km from the border may be granted, sold or leased only to Chilean individuals or companies, and the same applies to state land up to 5 km from the coast (where foreigners domiciled in Chile may be authorised after a favourable report of the Subsecretaría de Marina of the Ministry of Defence); state beach land within 80 metres of the high tide line cannot be sold at all.
Cost to do it: An exemption decree has no published fee, but it requires reports from the Defence Staff and the Dirección de Fronteras y Límites and has no statutory deadline, so it is not a practical route for a time bound deal.
Example: An Argentine owned SpA (more than 40 percent of its capital held by Argentine nationals) cannot buy a CLP 500,000,000 lodge inside a declared border zone without a nominative supreme decree. / That lodge is about US$506,801; the same buyer can acquire property outside border zones freely.Decreto Ley Nº 1.939 of 1977, Normas sobre adquisición, administración y disposición de bienes del Estado (Diario Oficial 10 November 1977), as amended by Ley Nº 18.255, Ley Nº 19.256 and Ley Nº 19.420, Art. 6, art. 7, art. 8 and art. 9, 1977-11-10 official text · verified 2026-10-26

3. A sale of real estate is not legally complete until it is executed by public deed (escritura pública) before a notary, and ownership passes only when that title is registered in the property registry of the Conservador de Bienes Raíces for the territory where the property sits (or in each territory if it spans several). Mortgages, usufructs and other real rights over land are created the same way. Possession is protected by acquisitive prescription: five years of regular possession, or ten years of irregular possession against anyone, give title to real estate, which is why buyers and banks review the chain of registered titles before signing.
Cost to do it: Notary and registrar fees are charged by each notary and Conservador and vary with the price and the number of registrations; no single statutory figure applies nationwide.
Example: A promissory sale agreement (promesa) signed privately does not transfer the apartment; the buyer becomes owner only on registration of the deed in the Conservador. / On a purchase of about US$304,081 (CLP 300,000,000), the buyer bears the risk of a competing registration until its own title is registered.Código Civil (text set by DFL Nº 1 of 2000, Ministerio de Justicia), Art. 686, art. 687, art. 1801, art. 2508 and art. 2511, 2000-05-30 official text · verified 2026-10-26

4. Every property pays an annual property tax (impuesto territorial or contribuciones) on its fiscal assessment (avalúo fiscal) set by the SII. Since 1 January 2022 the rates are 0.893 percent a year on residential property up to the rate change threshold and 1.042 percent above it, and 1.042 percent on non residential property (offices, shops, warehouses, parking, vacant lots); a fiscal surcharge of 0.025 percent is added on top of the highest non agricultural rate. Residential property is exempt up to an amount that is deducted from the assessment. Both thresholds are indexed every semester: for the second half of 2026 the residential exempt amount is CLP 61,711,570 and the rate change threshold CLP 220,398,431. The tax is paid in four instalments, in April, June, September and November. Urban vacant lots, abandoned properties and gravel pits pay a 100 percent surcharge, except in urban extension areas or outside the water and sewage service area. The owner is liable even when the property is leased.
Cost to do it: On an apartment assessed at CLP 300,000,000: CLP 1,417,074 on the first band, CLP 829,448 on the excess and CLP 19,900 of fiscal surcharge, about CLP 2,266,422 a year (about US$2,297) before municipal waste charges.
Example: Assessment CLP 300,000,000 less exempt CLP 61,711,570; band one (CLP 158,686,861 at 0.893 percent) gives CLP 1,417,074; the excess over CLP 220,398,431 (CLP 79,601,569 at 1.042 percent plus 0.025 percent) gives CLP 849,348; total about CLP 2,266,422 a year, paid in four instalments of about CLP 566,606. / An assessment of about US$304,081 pays about US$2,297 a year, roughly 0.76 percent of the assessed value, at second half 2026 thresholds.Ley Nº 17.235 sobre Impuesto Territorial, text set by DFL Nº 1 of 1998, Ministerio de Hacienda (Diario Oficial 16 December 1998); rates set by Decreto Supremo Nº 437 of 2022, Ministerio de Hacienda (Diario Oficial 12 April 2022); thresholds per SII, Ley Nº 17.235 art. 2, art. 7, art. 8 and art. 25; DS Nº 437 of 2022 art. 1 and art. 2, 2022-04-12 official text · verified 2026-10-26 · changed: The non agricultural reappraisal due on 1 January 2026 was suspended by art. 72 of Ley Nº 21.806 (in force 1 January 2026, per SII Resolución Ex. Nº 22 of 5 February 2026) and now takes effect on 1 January 2027; the agricultural reappraisal moves to 1 January 2029. Ley Nº 21.850 of 17 October 2026 (art. 10) adds a full exemption, from 1 January 2027, for the principal home of individuals aged 65 or more, claimed through an annual sworn statement.

5. Owners whose combined fiscal assessments across all their Chilean properties exceed 670 tax units (UTA) also pay an annual marginal surcharge: 0.075 percent on the band above 670 and up to 1,175 UTA, 0.15 percent above 1,175 and up to 1,510 UTA, and 0.425 percent above 1,510 UTA (raised from 0.275 percent by Ley Nº 21.420). The bands rise with each non agricultural reappraisal; after the 2022 reappraisal the SII applies them at 827, 1,450 and 1,863 UTA. The surcharge accrues on 1 January on property registered to the owner at 31 December of the prior year, uses the UTA of that December, counts residential property in full including its exempt part, and is billed with the property tax. Property used in the business of companies under the Pro Pyme regime of DL 824 art. 14 D and property held by pension funds are excluded. The SII may review the source of the funds used to buy property.
Cost to do it: At the December 2025 UTA of CLP 834,504, the surcharge starts at a combined assessment of about CLP 690,134,808 (827 UTA, about US$699,522).
Example: An investor whose apartments are assessed at a combined CLP 1,000,000,000 pays 0.075 percent on CLP 309,865,192, about CLP 232,399 a year, on top of property tax. / On about US$1.01 million of combined assessments the surcharge is about US$236 a year; it grows quickly above about US$1.58 million (1,863 UTA), where the 0.425 percent band starts.Ley Nº 17.235, text set by DFL Nº 1 of 1998, art. 7 bis added by Ley Nº 21.210 (Diario Oficial 24 February 2020) and amended by Ley Nº 21.420 (Diario Oficial 4 February 2022), Art. 7 bis, 2020-02-24 official text · verified 2026-10-26

6. An individual, resident or not, who sells Chilean real estate, or a share in co owned real estate, not assigned to a sole proprietorship, pays no tax on the gain up to a lifetime total of 8,000 UF across all sales, provided the property was held for more than one year (four years for property arising from a land subdivision or from building apartments or floors, including storage units and parking). The gain is the price less the acquisition cost and declared improvements, both indexed to the consumer price index. The excess over 8,000 UF is taxed under the final taxes (global complementario for residents, the impuesto adicional for non residents) on a cash basis, or, for individuals domiciled or resident in Chile, at a single substitute tax of 10 percent at the seller's choice.
Cost to do it: The 8,000 UF lifetime exemption is about CLP 329,768,640 (about US$334,254) at the UF of CLP 41,221.08 for 26 October 2026.
Example: A Chilean resident sells after three years with an indexed gain of CLP 400,000,000; the first CLP 329,768,640 is exempt and the remaining CLP 70,231,360 pays CLP 7,023,136 under the 10 percent single tax option. / On a gain of about US$405,441, about US$334,254 is exempt and the 10 percent option costs about US$7,119; a non resident seller pays the impuesto adicional on the excess instead.Decreto Ley Nº 824, Ley sobre Impuesto a la Renta, art. 17 Nº 8 letter b) as replaced by Ley Nº 21.210 (Diario Oficial 24 February 2020), Art. 17 Nº 8 letter b) i) to iv), 2020-02-24 official text · verified 2026-10-26

7. VAT of 19 percent applies to sales of real estate by habitual sellers, a status the SII qualifies; a sale by a private owner that the SII does not qualify as habitual is not subject to VAT, and enforced sales such as the foreclosure of mortgages are not habitual. In a taxed sale the acquisition value of the land included in the price (indexed to the consumer price index), or its fiscal assessment, is deducted from the VAT base. Leases of unfurnished real estate are exempt from VAT, while leases of furnished property or of property with installations or machinery for a commercial or industrial activity are taxed, with a deduction of 11 percent a year of the property's fiscal assessment from the rent.
Cost to do it: VAT is a cost for buyers that cannot recover it (individuals and VAT exempt lessors); a business buyer using the property in taxed activities can use it as a credit.
Example: A developer sells a new apartment for a net price of 5,000 UF (CLP 206,105,400) including land acquired for 1,000 UF (CLP 41,221,080); VAT is 19 percent of CLP 164,884,320, or CLP 31,328,021. / On a net price of about US$208,909, VAT is about US$31,754 after deducting the land value.Decreto Ley Nº 825, Ley sobre Impuesto a las Ventas y Servicios, as amended by Ley Nº 20.780 (Diario Oficial 29 September 2014), Ley Nº 20.899 (Diario Oficial 8 February 2016) and Ley Nº 21.210, Art. 2 Nº 3, art. 8 letter g), art. 12 letter E Nº 11 and art. 17, 2014-09-29 official text · verified 2026-10-26

8. From 1 January 2027, individuals who own three or more viviendas económicas (homes under the DFL Nº 2 housing plan) with up to 90 square metres built per unit may elect a single 5 percent income tax on the gross rent, with no deductions, for the third and later units leased to unrelated parties; parking and storage units at the same address leased with the home qualify. Companies (and sole proprietorships from the third unit) that own such homes may elect the same 5 percent tax if renting them is their exclusive business, opting in at the start of activities. A transitory rule extends the option to new viviendas económicas of up to 140 square metres bought from unrelated sellers within 12 months of the law's publication, with the tax applying to their rents from 1 January 2027.
Cost to do it: 5 percent of gross rent, paid through monthly provisional payments of one twelfth of the rate and an annual return.
Example: A third 60 square metre unit let at CLP 600,000 a month earns CLP 7,200,000 a year and pays CLP 360,000 under the 5 percent option. / Rent of about US$608 a month pays about US$365 a year.Ley Nº 21.850, Para la reconstrucción nacional y el desarrollo económico y social (Diario Oficial 17 October 2026), adding art. 24 bis and art. 24 ter to DFL Nº 2 of 1959, Ley Nº 21.850 art. 3, art. noveno transitorio Nº 1 and art. décimo octavo transitorio, 2026-10-17 official text · verified 2026-10-26 · changed: New option created by Ley Nº 21.850 of 17 October 2026, effective 1 January 2027; before it, rents from these homes beyond the first two were taxed under the general income tax rules.

9. Indigenous lands, as defined by the Indigenous Law, cannot be sold, seized, mortgaged or acquired by prescription except between indigenous communities or persons of the same ethnic group; they may be mortgaged with the authorisation of CONADI (never the family home and the land needed for subsistence). Community owned indigenous land cannot be leased or ceded in use, and land of indigenous individuals may be leased for no more than five years. Contracts that breach these rules are absolutely void.
Cost to do it: No fee, but a void purchase means the whole price is at risk; budget for a title review that checks for indigenous land status.
Example: A ten year lease of land owned by an indigenous individual for a solar or tourism project is void beyond what the law allows; the maximum is five years. / A project paying US$50,000 a year in rent cannot secure more than five years of tenure on such land by lease.Ley Nº 19.253, Ley Indígena (Diario Oficial 5 October 1993), Art. 12 and art. 13, 1993-10-05 official text · verified 2026-10-26

10. Water is not part of the land. A water use right (derecho de aprovechamiento) is a separate real right over water consisting of its temporary use and enjoyment, and since the 2022 reform rights granted by concession last 30 years, set according to the availability of the source and the sustainability of the aquifer. Buyers of farms, vineyards, mines or industrial sites therefore need to check and acquire the water rights in addition to the land.
Cost to do it: Water rights are priced separately from land in each basin; no statutory price applies.Código de Aguas, DFL Nº 1.122 of 1981, art. 6 as replaced by Ley Nº 21.435 (Diario Oficial 6 April 2022), Art. 6, 2022-04-06 official text · verified 2026-10-26

11. Property can be expropriated only under a general or special law authorising it for public utility or national interest. The owner may challenge the legality of the act in the ordinary courts and always has the right to compensation for the patrimonial damage actually caused, fixed by agreement or by the courts; absent agreement, compensation must be paid in cash, in full, and the State may take physical possession only after paying the total compensation, fixed provisionally by experts if there is no agreement.
Cost to do it: No cost to the owner; the State must pay compensation in cash before taking possession.Constitución Política de la República (text set by Decreto Nº 100 of 2005), Art. 19 Nº 24, 1980-10-24 official text · verified 2026-10-26

Item	Rule	CLP	USD
Property tax, if assessed at the price	0.893 percent up to CLP 220,398,431 after the CLP 61,711,570 exemption, 1.042 percent plus 0.025 percent above	2,266,422 a year	2,297 a year
Owner surcharge	Only if combined assessments exceed 827 UTA (about CLP 690 million)	0	0
Rent income tax, unfurnished lease	General income tax rules; no VAT on unfurnished leases. 5 percent single tax option from 2027 only for qualifying small homes from the third unit	Depends on the owner's tax position	Depends on the owner's tax position
Gain on sale after more than one year	Exempt up to 8,000 UF lifetime; excess under final taxes or the 10 percent option for residents	Exempt up to 329,768,640	Exempt up to 334,254

Annual taxes on holding and selling a CLP 300,000,000 apartment (about US$304,081) bought by an individual, using second half 2026 property tax thresholds, the UF of CLP 41,221.08 (26 October 2026) and CLP 986.58 per US dollar (Ley Nº 17.235 art. 7 and 7 bis; DS Nº 437 of 2022; DL Nº 824 art. 17 Nº 8 b); Ley Nº 21.850 art. 3).

Property	Chilean or other foreign buyer	National or company of Argentina, Bolivia or Peru
Private property outside border zones	Free	Free
Private property in a declared border zone	Free	Barred unless exempted by supreme decree
State land within 10 km of the border	Chilean individuals and companies only	Barred
State land within 5 km of the coast	Chileans; foreigners domiciled in Chile with a favourable Subsecretaría de Marina report	Same as other foreigners, subject to border zone rules
Indigenous land	Only indigenous persons or communities of the same ethnic group	Same

Who can buy what, by buyer type (Constitution art. 19 Nº 23; Código Civil art. 57; DL Nº 1.939 art. 6 and art. 7; Ley Nº 19.253 art. 13).

Worked example

A US investor buys a used apartment in Santiago for CLP 300,000,000 (about US$304,081) in their own name. They get a RUT, sign a promissory agreement, then the deed before a notary, and become owner when the Conservador registers it (Código Civil art. 686 and art. 1801). No VAT applies because the seller is a private owner (DL Nº 825 art. 2 Nº 3).
If the SII assessment equals the price, property tax for 2026 runs at about CLP 2,266,422 (about US$2,297) a year in four instalments (Ley Nº 17.235 art. 7; DS Nº 437 of 2022). The owner surcharge does not apply because the combined assessment is below 827 UTA.
If the investor leases the apartment unfurnished, rent is VAT exempt (DL Nº 825 art. 12 E Nº 11) and taxed under the income tax as a non resident; furnished short stay letting is subject to VAT.
On a sale after more than one year at an indexed gain of CLP 400,000,000, the first 8,000 UF (about CLP 329,768,640) is not income. A non resident pays the impuesto adicional on the excess of about CLP 70,231,360; had the investor been resident in Chile they could choose the 10 percent single tax, CLP 7,023,136 (about US$7,119) (DL Nº 824 art. 17 Nº 8 b)).
If the buyer were an Argentine national and the property sat in a declared border zone, the purchase would be barred without a nominative supreme decree, and the notary would require a sworn statement of nationality (DL Nº 1.939 art. 7 and art. 8).

Step by step

1. Register in the RUT with the SII (Código Tributario art. 66) and keep records of the inflow of the purchase funds, which the FX rules may require you to report and the SII may review as to their source (Ley Nº 17.235 art. 7 bis Nº 2; see FX and capital controls).
2. Check the property: title certificates from the Conservador covering the chain of ownership (prescription periods are 5 and 10 years, Código Civil art. 2508 and art. 2511), mortgages and prohibitions, the SII assessment and property tax status, and zoning. For rural or southern land also check border zone status (DL Nº 1.939 art. 7), indigenous land status (Ley Nº 19.253 art. 13) and the water rights registered with it (Código de Aguas art. 6).
3. Sign a promissory sale agreement (promesa) setting price, deadline and conditions.
4. Sign the sale deed before a notary (Código Civil art. 1801); a mortgage securing bank financing is a real right that is created by registration in the same way (Código Civil art. 686).
5. Register the title, and any mortgage, in the Conservador for the property's location; ownership passes on registration (art. 686 and art. 687).
6. Update the SII roll and pay property tax in April, June, September and November; check each January whether combined holdings trigger the art. 7 bis surcharge.
7. Before selling, keep the acquisition deed and evidence of improvements declared to the SII, which form the indexed tax cost (DL Nº 824 art. 17 Nº 8 b) i)).

Common traps

Treating a signed promissory agreement as ownership. Title passes only on registration in the Conservador; until then a seller's creditors or a second buyer can intervene.
Assuming nationality does not matter. Nationals of Argentina, Bolivia and Peru, and companies 40 percent owned or controlled by them, cannot buy in declared border zones without a supreme decree, and the notary will ask for a sworn statement (DL Nº 1.939 art. 7 and art. 8).
Buying a farm without its water. Water use rights are a separate real right; check that they are registered and transferred, and that newer rights carry a 30 year term (Código de Aguas art. 6).
Buying or leasing indigenous land from a non indigenous chain or for more than five years. Such contracts are absolutely void (Ley Nº 19.253 art. 13).
Selling within a year, or within four years for subdivided land or new apartments. The 8,000 UF exemption and the 10 percent option do not apply in those cases (DL Nº 824 art. 17 Nº 8 b) iv)).
Forgetting that the 8,000 UF exemption is lifetime and per person, not per property; the SII keeps the record of prior sales.
Leaving urban land vacant. It pays double property tax (Ley Nº 17.235 art. 8).
Budgeting on current assessments for 2027. The suspended non agricultural reappraisal takes effect on 1 January 2027 (Ley Nº 21.806 art. 72), so assessments and the surcharge bands may change.
Letting furnished units without VAT registration. Furnished leases are VAT taxable (DL Nº 825 art. 8 g)), unlike unfurnished ones.

Sources

← Capital markets, banking and credit in Chile: the CMF, the Securities Registry, takeovers, bank licences, interest rate caps, stamp tax on loans, Fintec rules and capital gains on listed shares