The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 51 of 9 December 2024 on the second category income tax for individuals for the month of January 2025. This includes, among other things, the monthly tax unit (Unidad Tributaria Mensual - UTM) value for January 2025, which is CLP 67,429. The UTM for previous months is provided as well. Considering the UTM value, the monthly income tax table for dependent workers and pensioners for January 2025 is as foll…