Chile Tax Treaties

Chile has approximately 35 double taxation agreements in force, one of the most extensive networks in Latin America. The Chile-US tax treaty entered into force in 2024 after many years of negotiation. Chilean treaties generally follow the OECD model and typically reduce withholding rates on dividends to 5-15%, interest to 4-15%, and royalties to 5-15%. Chile is a founding OECD member from Latin America (joined 2010) and actively participates in the BEPS Inclusive Framework. The country exchanges information under the Common Reporting Standard.