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Tax and compliance calendar for a company in Chile

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

A Chilean company runs on a monthly cycle: social security by the 10th (13th if paid electronically), and VAT, withholding on payments abroad and monthly provisional income tax payments in one Formulario 29 by the 12th (20th for electronic invoicers paying online). The annual cycle runs through the SII sworn statements, due mostly in March and in June for transfer pricing and balance data, then the April income tax return and the July and January municipal licence instalments. S.A. and branches add a four month deadline after year end for the shareholders' meeting or balance publication, and Ley Nº 21.850 cuts provisional payment rates in the first quarter of 2027, 2028 and 2029.

USD figures use the Central Bank exchange rate of CLP 986.58 per US dollar published in the Diario Oficial for 23 October 2026 (Ley Nº 18.840 art. 44). UF amounts use UF 1 = CLP 41,221.08 (26 October 2026) and UTM amounts use UTM 1 = CLP 72,151 (October 2026), both as published by the Servicio de Impuestos Internos. Conversions are for orientation only.

Key facts

Monthly VAT payment and return deadline (day of following month)	12 dayDL Nº 825, art. 64, as of 2026-10-26 · in force
Monthly return deadline for electronic invoicers paying online (day of following month)	20 dayDecreto Nº 1.001 of 2006, Ministry of Finance; SII guidance, as of 2026-10-26 · in force
Deadline to pay tax withheld on payments abroad (day of following month)	12 dayDL Nº 824, art. 79, as of 2026-10-26 · in force
Annual income tax return month (calendar year companies)	April DL Nº 824, art. 69, as of 2026-10-26 · in force
Annual transfer pricing return (form 1907) due date, tax year 2027	2027-06-30 dateResolución Exenta SII Nº 135 of 2026, as of 2026-10-26 · in force
Form 1948 (withdrawals, remittances and dividends) due date for companies with legal entity partners, tax year 2027	2027-03-24 dateResolución Exenta SII Nº 135 of 2026, as of 2026-10-26 · in force
Cut to the December PPM rate for January to March 2027 (art. 14 A taxpayers)	5.56 %Ley Nº 21.850, seventh transitory article, as of 2026-10-26 · pending
Pension contribution payment deadline (day of following month, electronic payment)	13 dayDL Nº 3.500, art. 19, as of 2026-10-26 · in force
Months after balance date to hold the S.A. ordinary shareholders' meeting	4 monthsLey Nº 18.046, art. 58 Nº 1, as of 2026-10-26 · in force
Months after year end to publish a foreign company branch's balance	4 monthsLey Nº 18.046, art. 124, as of 2026-10-26 · in force

The rule

1. VAT accrued in a month is paid by the 12th of the following month, together with a sworn statement of all the month's operations, including exempt ones. Decreto Nº 1.001 of 2006 of the Ministry of Finance extends the deadline to the 20th for taxpayers who file over the internet and meet its conditions; the SII applies the 20th to electronic invoicers and issuers of electronic fee receipts who pay online, and allows nil returns filed online until the 28th. Smaller taxpayers with average annual income of up to 100,000 UF over the last three calendar years may defer VAT payment by up to two months if they meet compliance conditions.
Example: VAT for November 2026: due 12 December 2026, or 20 December 2026 for an electronic invoicer paying online. Because 12 December 2026 is a Saturday, the 12th deadline moves to Monday 14 December 2026 (Código Tributario art. 36).Decreto Ley Nº 825 (VAT law); Decreto Nº 1.001 of 2006, Ministry of Finance; SII guidance on Formulario 29, Art. 64, 1974-12-31 official text · verified 2026-10-26

2. Withholding agents under art. 73 and art. 74 Nº 4 of the income tax law (Nº 4 covers payments of Chilean source income to persons without domicile or residence in Chile) must declare and pay the tax withheld by the 12th of the month following the month in which the income was paid, distributed, withdrawn, remitted, credited or made available.
Example: Royalty of CLP 10,000,000 paid to a foreign licensor on 5 November 2026: the withholding is due by 12 December 2026, moved to 14 December 2026 because the 12th is a Saturday. / About US$10,136 paid abroad; see taxes/withholding-on-remittances for the rate.Decreto Ley Nº 824 (Ley sobre Impuesto a la Renta), Art. 79, 1974-12-31 official text · verified 2026-10-26

3. Taxpayers that must file annual first or second category income tax returns make monthly provisional payments (PPM) on account of annual tax, generally a percentage of monthly gross income. Ley Nº 21.850 orders the PPM rate applied in December to be cut for January to March of 2027, 2028 and 2029 for taxpayers under art. 14 A by 5.56, 5.88 and 4.17 percent respectively, and the rate to be recalculated with the new corporate rate for April 2027 to March 2030.
Example: A company with a December 2026 PPM rate of 2 percent applies 2 x (1 minus 0.0556) = about 1.89 percent to gross income for January to March 2027. On monthly gross income of CLP 500,000,000 that is about CLP 9,444,000 instead of CLP 10,000,000. / Monthly saving of about CLP 556,000, about US$564, in that example.Decreto Ley Nº 824, art. 84 letter a); Ley Nº 21.850, seventh transitory article, DL 824 art. 84; Ley 21.850 seventh transitory article, 2026-10-17 official text · verified 2026-10-26 · changed: Ley Nº 21.850, published 17 October 2026, cuts the first quarter PPM rate in 2027, 2028 and 2029 to match the corporate rate steps of 25.5, 24 and 23 percent.

4. Annual income tax returns are filed in April of each year for income of the previous calendar or commercial year. First category taxpayers whose balance closes in June file in October of the same year.
Example: Income of commercial year 2026 is declared in April 2027 (tax year 2027).Decreto Ley Nº 824, Art. 69, 1974-12-31 official text · verified 2026-10-26

5. For tax year 2027 the SII fixed the due dates for annual sworn statements (declaraciones juradas). Among them: 16 March 2027 for forms 1870, 1871, 1873, 1890 and form 1948 of open S.A.; 24 March 2027 for form 1948 of companies with legal entity partners; 29 March 2027 for forms 1879 and 1887 (among others) and form 1948 of companies with individual partners; and 30 June 2027 for forms 1847, 1907, 1913, 1926, 1937, 1945, 1946, 1950 and 1951, among others. Form 1887 reports salaries and single second category tax withholdings, form 1948 reports withdrawals, remittances and dividends distributed, form 1907 is the annual transfer pricing return, form 1847 reports the eight column balance and form 1926 reports the first category tax base and accounting data.
Example: A Chilean SpA owned by a foreign parent that paid a dividend in 2026 files form 1948 by 24 March 2027 and, if it has transactions with related parties abroad that trigger the obligation, form 1907 by 30 June 2027.Resolución Exenta SII Nº 135 of 2 October 2026 (due dates of sworn statements for tax year 2027), Resolution operative part (table), 2026-10-02 official text · verified 2026-10-26 · changed: Resolución Exenta SII Nº 135 of 2 October 2026 set the tax year 2027 calendar, replacing for that year the dates of Res. Ex. Nº 123 of 25 September 2025.

6. When the deadline to declare and pay a tax falls on a holiday, a Saturday or 31 December, it is extended to the next business day. The extension does not count for computing inflation adjustments.Decreto Ley Nº 830 (Código Tributario), Art. 36, 1974-12-31 official text · verified 2026-10-26

7. Employers declare and pay pension contributions within the first ten days of the month following the month in which pay accrued, extended to the 13th (even on a Saturday, Sunday or holiday) when paid electronically.
Example: October 2026 payroll: due 10 November 2026, or 13 November 2026 if paid electronically.Decreto Ley Nº 3.500, Art. 19, 1980-11-13 official text · verified 2026-10-26

8. The municipal business licence covers 1 July to 30 June and may be paid in full or in two equal instalments in July and January. Its value is 2.5 to 5 per thousand of equity, with a floor of 1 UTM and a cap of 8,000 UTM.
Cost to do it: Equity of CLP 1,000,000,000: CLP 2,500,000 to CLP 5,000,000 a year, about US$2,534 to US$5,068.
Example: Second instalment of the July 2026 to June 2027 licence: payable in January 2027.Decreto Ley Nº 3.063, Art. 24 and art. 29, 1996-11-20 official text · verified 2026-10-26

9. In an S.A. the board must call the ordinary shareholders' meeting to be held within the four months following the balance sheet date. The agent of a foreign company's branch must publish the branch's annual balance in a newspaper of its domicile within four months of the year end.
Example: December 2026 year end: S.A. ordinary meeting and branch balance publication by 30 April 2027.Ley Nº 18.046 (Corporations Law), Art. 58 Nº 1 and art. 124, 1981-10-22 official text · verified 2026-10-26

Day of following month	Obligation	Legal basis
10th (13th if paid electronically)	Pension and other payroll contributions	DL Nº 3.500 art. 19
12th	Formulario 29: VAT, withholdings (including on payments abroad) and PPM	DL Nº 825 art. 64; DL Nº 824 art. 79 and 84
20th	Formulario 29 for electronic invoicers paying online	Decreto Nº 1.001 of 2006; SII guidance
28th	Formulario 29 with no movement, filed online	SII guidance

Monthly cycle for a company with staff and foreign payments. Deadlines falling on a holiday, Saturday or 31 December move to the next business day for tax filings (Código Tributario art. 36); the 13th payroll deadline applies even on weekends (DL Nº 3.500 art. 19).

Date	Obligation	Legal basis
January 2027	Second instalment of municipal licence for July 2026 to June 2027	DL Nº 3.063 art. 29
January to March 2027	PPM rate cut by 5.56 percent (art. 14 A taxpayers)	Ley Nº 21.850, seventh transitory article
16 March 2027	Form 1948 for open S.A.; forms 1870, 1871, 1873, 1890	SII Res. Ex. Nº 135 of 2026
24 March 2027	Form 1948 for companies with legal entity partners	SII Res. Ex. Nº 135 of 2026
29 March 2027	Forms 1879 and 1887; form 1948 for companies with individual partners	SII Res. Ex. Nº 135 of 2026
April 2027	Annual income tax return (Formulario 22)	DL Nº 824 art. 69
By 30 April 2027	S.A. ordinary shareholders' meeting; branch balance publication	Ley Nº 18.046 art. 58 Nº 1 and art. 124
30 June 2027	Forms 1847, 1907 (transfer pricing), 1913, 1926, 1937, 1950, 1951 and others	SII Res. Ex. Nº 135 of 2026
July 2027	Municipal licence for July 2027 to June 2028 (full or first instalment)	DL Nº 3.063 art. 29

Annual calendar for a calendar year company, tax year 2027 (income of 2026). Sworn statement dates from SII Res. Ex. Nº 135 of 2 October 2026.

Worked example

A Chilean SpA owned by a foreign parent pays salaries for October 2026 and a CLP 10,000,000 (about US$10,136) software royalty to the parent on 5 November 2026.
Payroll contributions for October are due on 10 November 2026, or 13 November 2026 if paid electronically (DL Nº 3.500 art. 19).
The November Formulario 29, carrying VAT, PPM and the royalty withholding, is due on 12 December 2026. That date is a Saturday, so the deadline moves to Monday 14 December 2026 (Código Tributario art. 36); if the company invoices electronically and pays online it has until 20 December 2026.
In January 2027 it pays the second municipal licence instalment and applies a PPM rate 5.56 percent lower than in December 2026 (Ley Nº 21.850, seventh transitory article).
If it paid a dividend to the parent in 2026 it files form 1948 by 24 March 2027, then its annual return in April 2027 and, where applicable, the transfer pricing form 1907 by 30 June 2027.

Step by step

1. Set the month end close so payroll is ready for the 10th and taxes for the 12th.
2. Enrol in electronic invoicing and online payment to use the 20th deadline for Formulario 29.
3. Check every withholding on payments abroad in the month they are paid; the tax is due the following 12th.
4. Recalculate PPM rates in January 2027, 2028 and 2029 and again from April each year while the corporate rate falls.
5. Load the SII sworn statement calendar for each tax year into your compliance tool when the SII publishes it; tax year 2027 was set on 2 October 2026.
6. Calendar the municipal licence in July and January and, for S.A. and branches, the four month deadline after year end.
7. Cross check with the site /calendar/ for holidays and moving dates.

Common traps

Reading the 20th as universal. It applies only to taxpayers who invoice electronically and pay online; others must pay by the 12th (DL Nº 825 art. 64; SII guidance).
Assuming the payroll deadline moves like tax deadlines. The electronic payment deadline is the 13th even on a Saturday, Sunday or holiday (DL Nº 3.500 art. 19).
Withholding in the wrong month. The obligation is triggered when income is paid, credited, remitted or made available, not when the invoice is booked (DL Nº 824 art. 79).
Using last year's sworn statement dates. The SII sets the calendar by resolution for each tax year (Res. Ex. Nº 123 of 25 September 2025 for tax year 2026, readjusted for tax year 2027 by Res. Ex. Nº 135 of 2 October 2026), so dates shift from year to year.
Not adjusting PPM in 2027. Ley Nº 21.850 cuts the rate for the first quarter; overpaying provisional tax ties up cash until the April refund.

Sources

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