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Tax Reform

50% reduction in donation tax in Chile

The Reconstruction Bill reduces the donation tax by 50% for one year. Who qualifies, how much you save, and what the SII audits.

25 May 2026

Total Reintegration: The End of the 35% Restitution

The Reconstruction Law eliminates the 35% restitution of the IDPC credit. What reintegration means and how much the owner who withdraws profits saves.

25 May 2026

Capital repatriation: the 10% window for 12 months

Regularize undeclared assets abroad with a single tax of 10% (or 7% if brought into Chile). 12-month period. Requirements and exclusions.

25 May 2026

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