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Tax Reform

Waiver of debts with the SII: up to 100% of interest

180 days to regularize overdue tax debts until 2025, with up to 100% waiver of interest and 80% of penalties. Who is eligible and how.

01 June 2026

Formal employment credit: how it lowers your tax when hiring

A credit against the Corporate Income Tax (IDPC) for hiring workers earning up to 12 UTM. Learn how it's calculated, its maximum amount, and how much it reduces your tax burden.

01 June 2026

Historical FUT: the 10% window for withdrawing profits

A temporary window allows paying 10% on historical FUT (RAI and STUT) and releasing accumulated profits. How it works and who it benefits.

01 June 2026

Tax invariability: the return of DL 600 (25 years)

Chile reintroduces tax invariability for 25 years for investments over USD 50 million. How the contract with the State works and who it benefits.

01 June 2026

From 27% to 23%: the corporate tax reduction

Chile lowers corporate tax from 27% to 23% by 2029 and eliminates the 35% refund. How much your company saves and how to plan for the change.

01 June 2026

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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