How to use Chile Income Tax Calculator
This Chile income tax calculator estimates your personal income tax — the Impuesto Único de Segunda Categoría (IUSC), reconciled annually as the Impuesto Global Complementario — based on your annual income in pesos and the tax year you select. Choose between 2023, 2024, 2025 and 2026. Chile sets its brackets in UTA (Unidad Tributaria Anual), an inflation-indexed unit, so the rates (0%, 4%, 8%, 13.5%, 23%, 30.4%, 35% and 40%) stay fixed while the peso thresholds rise each year as the UTA is re-priced. The calculator applies the scale, then shows your effective rate, marginal rate and a full bracket breakdown, plus your take-home after the ~18.7% AFP, health and unemployment contributions.
- Select your income year (2023, 2024, 2025, or 2026) from the dropdown.
- Enter your annual income in Chilean pesos (gross salary before tax).
- Keep the filing status as Individual — Chile assesses each taxpayer separately.
- Click Calculate to see your IUSC, effective rate and marginal rate.
- Review the bracket-by-bracket breakdown and your estimated take-home after contributions.
Your data never leaves your device — 100% private processing.
How the Chilean IUSC / Global Complementario scale works
Chile taxes employment income with the Impuesto Único de Segunda Categoría (IUSC), a progressive tax withheld monthly and reconciled at year-end through the Impuesto Global Complementario. The eight marginal rates are 0%, 4%, 8%, 13.5%, 23%, 30.4%, 35% and 40%, and only the income within each band is taxed at that band’s rate. The thresholds are written in UTA (Unidad Tributaria Anual = UTM × 12), a unit the SII re-prices monthly for inflation, so the peso boundaries move every year while the rates and the UTA band edges (13.5/30/50/70/90/120/310 UTA) stay fixed. For 2025 the December UTA is CLP 834,504, which turns the 13.5-UTA exempt band into CLP 11,265,804 taxed at 0%. The table below shows the 2025 peso thresholds.
| Annual income (CLP) | UTA band | Marginal rate |
|---|---|---|
| 0 – 11,265,804 | 0 – 13.5 UTA | 0% (exempt) |
| 11,265,804 – 25,035,120 | 13.5 – 30 UTA | 4% |
| 25,035,120 – 41,725,200 | 30 – 50 UTA | 8% |
| 41,725,200 – 58,415,280 | 50 – 70 UTA | 13.5% |
| 58,415,280 – 75,105,360 | 70 – 90 UTA | 23% |
| 75,105,360 – 100,140,480 | 90 – 120 UTA | 30.4% |
| 100,140,480 – 258,696,240 | 120 – 310 UTA | 35% |
| Over 258,696,240 | Over 310 UTA | 40% |
The UTA and why your peso thresholds change each year
The UTA (Unidad Tributaria Anual) is twelve times the monthly UTM, an inflation-indexed unit the SII publishes every month. Because the IUSC brackets are defined in UTA rather than fixed pesos, the same scale automatically tracks inflation: the December UTA was CLP 770,592 in 2023, CLP 807,528 in 2024 and CLP 834,504 in 2025, so the exempt band and every threshold rose accordingly. This calculator stores each year’s peso thresholds, so switching the year selector re-prices the whole scale. The 2026 figures use an estimated UTA pending the official SII publication, and will be updated once confirmed.
AFP, health and your take-home pay
On top of income tax, a Chilean employee pays mandatory contributions of about 18.7% of gross: AFP pension 10% plus the AFP administrator commission (comisión, around 1.1%), health cover (Fonasa or an Isapre) 7%, and unemployment insurance (AFC) 0.6% on an indefinite contract. These are capped at a UF-based taxable ceiling — roughly 87.8 UF a month in 2025 — so they stop rising once your salary passes that limit. This calculator subtracts the contributions from your take-home. Note that in law the IUSC base is your income after these contributions, so the real tax is a little lower than the gross-based estimate shown here.
Effective versus marginal tax rate
Your effective tax rate is your total income tax divided by total income — your true average. Your marginal rate is the rate on your next peso, set by the highest band you reach. On CLP 50 million in 2025 your marginal rate is 13.5% but your effective income-tax rate is only about 6%, because the 13.5 UTA exempt band and the lower 4% and 8% bands apply first. Even at CLP 120 million, where the marginal rate is 35%, the effective rate is around 18.8%. Knowing the difference helps with decisions about bonuses, overtime and a pay rise.
Worked examples
Individual, CLP 20,000,000, 2025
Inputs: CLP 20,000,000 income
Result: ~CLP 349,000 income tax · 1.7% effective · 4% marginal · take-home ~CLP 15,910,000 after contributions
Individual, CLP 50,000,000, 2025
Inputs: CLP 50,000,000 income
Result: ~CLP 3,003,000 income tax · 6.0% effective · 13.5% marginal
Individual, CLP 120,000,000, 2025
Inputs: CLP 120,000,000 income
Result: ~CLP 22,539,000 income tax · 18.8% effective · 35% marginal
Glossary
- IUSC
- Impuesto Único de Segunda Categoría — Chile’s monthly progressive tax on employment income.
- Impuesto Global Complementario
- The annual personal income tax that reconciles the IUSC and other personal income on the same UTA scale.
- UTA
- Unidad Tributaria Anual (UTM × 12) — the inflation-indexed unit in which Chile’s tax brackets are defined.
- UTM
- Unidad Tributaria Mensual — the monthly tax unit the SII re-prices each month for inflation.
- AFP
- Administradora de Fondos de Pensiones — the private pension fund taking the mandatory 10% pension contribution plus a commission.
- UF
- Unidad de Fomento — an inflation-indexed unit used to set the ceiling (tope imponible) on pension and health contributions.
- Effective tax rate
- Total tax owed divided by total income — your true average tax rate.
- Marginal tax rate
- The tax rate applied to your next peso of income, set by the highest band you reach.
Related reading
Frequently Asked Questions
Why use Chile Income Tax Calculator?
- Applies the Chilean IUSC / Global Complementario scale (0% to 40%) using the correct UTA value for the year you choose
- Converts the seven UTA band edges (13.5 to 310 UTA) into this year’s peso thresholds automatically
- Shows the 13.5 UTA exempt band — the income on which no Chilean income tax is due
- Estimates the ~18.7% employee contribution (AFP pension + commission + health + AFC), capped at the UF-based ceiling
- Compare the 2023, 2024, 2025 and 2026 income years, which share the same scale at different UTA peso values
Common use cases
- Estimate your Chilean income tax before the annual operación renta with the SII
- See how the 13.5 UTA exempt band shelters the first ~CLP 11 million of annual income
- Understand how the UF-based ceiling caps your AFP and health contributions at high salaries
- Compare your high marginal band against your much lower effective tax rate
- Check approximate income tax for 2023 or 2024 when reviewing a prior-year return
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