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Chilean Tax Authority Issues Circular on Inflation Adjustments Including Global Complementary Tax Brackets for Tax Year 2025

|Approved Changes|Chile
Chile

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 09 of 30 January 2025, which provides different inflation adjustments for the fiscal year/period ending 31 December 2024, as well as the annual global complementary tax brackets for tax year 2025 considering an annual tax unit (Unidad Tributaria Annual - UTA) value of CLP 807,528 as of December 2024. The brackets are as follows:

  • up to CLP 10,901,628.00 - 0%
  • CLP 10,901,628.01 to 24,225,840.00 - 4%
  • CLP 24…

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