Chile capital gains tax calculator

It depends on the asset. A gain on shares of Chilean open corporations with presencia bursátil (stock-market presence), sold through an authorized exchange, an OPA or an article 109 contribution, pays a 10% impuesto único a la renta. Unlisted shares, crypto, other valuables and the excess of a property gain run the Global Complementario scale, 4% to 40%, stacked on your other income.

Yes, if the shares have presencia bursátil and both the acquisition and the sale went through one of article 107's routes (an authorized Chilean stock exchange, an OPA under Title XXV of Law 18.045, a first-issue placement, a convertible-security exchange or an article 109 contribution). There is no holding-period condition; the market route and the instrument's status control. Institutional investors are exempt.

Article 17 N° 8 letter b) gives an individual a lifetime cumulative ingreso no constitutivo de renta of 8,000 UF on real-property gains, independent of the number of properties, and only when MORE than one year separates acquisition and sale (four years for a subdivided plot or a building sold by floors or apartments). The excess pays the Global Complementario scale or an electable 10% impuesto único y sustitutivo.

Under article 107 of the Ley sobre Impuesto a la Renta, the positive gain on shares of sociedades anonimas abiertas con presencia bursatil is taxed with a 10% impuesto unico a la renta: the sale must run through an authorized Chilean stock exchange, an oferta publica de adquisicion under Title XXV of Law 18.045, or an article 109 contribution, and the shares must have been acquired through one of the routes article 107 lists (stock exchange, OPA, first-issue placement, exchange of convertible securities, or an article 109 rescate). There is no holding-period condition: the market route and the instrument's presence bursatil control. Law 21.420 (published 4 February 2022) introduced the 10% single tax; 2022 is a transition year, so a 2022 disposal before 4 February 2022 keeps the former exemption. Sources: https://www.bcn.cl/leychile/navegar?idNorma=6368 (article 107) and https://www.sii.cl/preguntas_frecuentes/declaracion_renta/001_140_1427.htm

Article 107 also covers cuotas de fondos de inversion and cuotas de fondos mutuos with presencia bursatil, at the same 10% single tax, when the fund's investment policy keeps at least 90% of its portfolio in high-presence listed securities and distributes the income it receives; the enabling facts are certified to the SII by the fund manager. Source: https://www.bcn.cl/leychile/navegar?idNorma=6368 (article 107, numeros 2 and 3)

Everything outside article 107 runs article 17 numero 8 of the same law: the gain is the sale price less the tax cost reajustado by the consumer price index from the month before acquisition to the month before the sale, declared on a base percibida (cash) basis and taxed with the Global Complementario scale of article 52 (4% to 40%) or the Additional tax. For shares and rights of letter a), the year's combined result is an ingreso no constitutivo de renta when it does not exceed 10 unidades tributarias anuales (UTA, 8,658,120 pesos for 2026); above that figure the whole result is taxed. Source: https://www.bcn.cl/leychile/navegar?idNorma=6368 (article 17 numero 8)

Real property of an individual not held as a business asset follows article 17 numero 8 letter b): a lifetime cumulative ingreso no constitutivo de renta of 8,000 UF, valued at the UF of the last day of the year of the sale (329,047,520 pesos at UF 41,130.94, the latest published value at capture (October 2026; the 31 December 2026 UF was not yet published)), is available independently of the number of properties or disposals, and only when MORE than one year elapses between acquisition and sale (four years for a subdivision of land or a building sold by floors or apartments). The excess is taxed on a percibida basis with the Global Complementario or Additional scale, or a Chile-resident individual may elect a 10% impuesto unico y sustitutivo. Sources: https://www.bcn.cl/leychile/navegar?idNorma=6368 (article 17 numero 8 letter b) and https://www.sii.cl/destacados/renta/2026/personas/documents/pap_venta_bienes_raices_2026.pdf)

Crypto and other assets are not a separate tax: the SII applies article 17 numero 8 letter m) to an individual's crypto gains, with the cost reajustado by the CPI, taxed with final taxes on a percibida basis; crypto assigned to a business activity follows First Category plus Global Complementario or Additional. Letter m) applies only numerals i) to iv) of letter a), so crypto takes no 10 UTA exemption and no holding-period relief. Sources: https://www.sii.cl/preguntas_frecuentes/criptomonedas/001_250_7873.htm and https://www.bcn.cl/leychile/navegar?idNorma=6368 (article 17 numero 8 letter m))

Losses on article 107 securities are deductible only against income from disposals taxed under the same article, obtained in the same or following years (article 107 numero 5), and are reajustados by the CPI; losses inside the general article 17 numero 8 pool net only within their own pool in the same exercise. The 8,000 UF property allowance is a cumulative lifetime exemption balance, not a loss carryforward. Source: https://www.bcn.cl/leychile/navegar?idNorma=6368 (articles 17 numero 8 and 107 numero 5)

The 10% single tax is declared and paid in the annual income-tax return filed through the SII's Operacion Renta, normally during April of the following year, with the exact calendar published each year by the SII; the acquirer, stockbroker or securities agent withholds the single tax only when the seller has no domicile or residence in Chile (10% of the gain, or a 1% provisional withholding on the full price when the gain cannot be determined). Sources: https://www.bcn.cl/leychile/navegar?idNorma=6368 (article 107 numeros 6, 7 and 8) and https://www.sii.cl/valores_y_fechas/renta/2027/personas_naturales.html