Explore More Insight
22 July 2026
Chile’s Bill for National Reconstruction and Economic and Social Development proposes a broad tax package combining investment incentives, a redesign of the income tax system, and stronger audit and enforcement powers, that are expected to have significant implications for foreign multinational groups and companies investing in Chile. The principle tax measures would include a gradual First Category (corporate) tax rate reduction, full tax integration, a 25-year tax stability regime, and incentives to economic activity and formal employment. These measures also include relevant temporary tax and estate planning opportunities, which may generate substantial benefits if used timely, within a context of increased auditing and intensive use of information by the tax authority.