How many tax treaties does Chile have?

Chile has 35 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Chile's most important treaty partners?

Chile's major treaty partners include United States, Spain, United Kingdom, Canada, South Korea, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Chile's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Chile may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

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.

ProgressiveSouth America

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

United StatesSpainUnited KingdomCanadaSouth KoreaJapanChinaAustraliaFranceBrazil

About Chile's Treaty Network

Chile maintains a network of 35 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Chile Tax Treaties

Major Treaty Partners

About Chile's Treaty Network

Chile Tax Treaties FAQ