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6. Taxes: Chile

Taxes in Chile: the first category corporate tax and its legislated path to 23 percent, the integrated regime that credits corporate tax against the 35 percent additional tax paid by foreign owners, withholding on interest, royalties and services paid abroad, VAT, thin capitalization, the filing calendar and the SII's review periods, each tied to the official text.

Investor view. Chile is lowering its corporate rate to 23 percent by 2029 and ending the restitution penalty on non treaty investors, a pro growth reform that keeps a predictable, fully integrated system and makes reinvesting profits in Chile more attractive.

• Taxes in Chile: the core system for foreign investors, from corporate tax and the integrated dividend regime to withholding, VAT and the tax calendarChile taxes company profits under a first category tax of 27 percent for commercial year 2026, which Ley Nº 21.850 of 17 October 2026 cuts to 25.5 percent in 2027, 24 percent in 2028 and 23 percent fr

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