Chile's Internal Revenue Service (SII) has published Resolution No. 48 of 1 April 2026, which updates the tax rates for small artisan miners and other SMEs engaged in the mining and sale of gold and silver ores. For small artisan miners applying the simplified single tax, the tax rates are as follows on net revenue from the sale of gold and silver ores, and the combination of these minerals (metals) with copper:
- Regarding gold:
- 1% if the international price of gold does not exceed USD 1,118…