Chile Capital Gains Tax
Detailed capital gains tax rates and rules for Chile in 2026.
Capital gains in Chile are generally treated as ordinary income and taxed at the individual's marginal rate (up to 40%) under the Global Complementary Tax. However, important exceptions exist: gains from selling shares with sufficient stock market presence (presencia bursátil) are subject to a single 10% tax instead of being added to ordinary income. Gains on real estate are generally taxable as ordinary income, with an exemption for the primary residence up to 8,000 UF. Non-habitual gains (ganancias de capital no habituales) may qualify for a single tax rate instead of progressive rates. Non-residents are subject to a 35% withholding tax on Chilean-source capital gains.
Short-Term Rate
40%
Long-Term Rate
40%
Standard Rate
40%
Exemptions
- Capital gains on the sale of shares with sufficient stock market presence are subject to a single 10% tax (Impuesto Único)
- Sale of a primary residence is exempt if the gain does not exceed 8,000 UF (approximately CLP 288 million)
- Gains from the sale of inherited assets are exempt up to certain limits
- Small investors may benefit from exemptions on stock market gains under specific conditions
How Chile Capital Gains compares
Chile’s capital gains tax rate of 40% is the 2nd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and South America’s regional average of 20.5%.
