Chile VAT / Sales Tax

Detailed vat / sales tax rates and rules for Chile in 2026.

VAT / Sales TaxCLP

Chile levies a 19% value-added tax (IVA) on most goods and services. Exports are zero-rated, allowing exporters to recover input IVA. Exempt activities include most financial services, education, healthcare, public transportation, and residential rental. Chile does not have a reduced IVA rate; most goods and services are either taxed at 19% or exempt. Digital services provided by foreign companies to Chilean consumers are subject to IVA at 19% (implemented in 2020). Monthly IVA returns are required, and electronic invoicing is mandatory for most taxpayers.

Standard Rate

19%

Registration Threshold

All businesses performing taxable activities must register for IVA. There is no minimum revenue threshold.

Reduced Rates

0% — Exports of goods and services0% — Certain basic food items and essential goods

How Chile VAT / Sales Tax compares

Chile’s standard VAT / sales tax rate of 19% is the 44th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and South America’s regional average of 16.4%.