Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to


Last updates


Treasury proposes Law on tax credits, development rate and exemptions 


Tax Treaty to avoid double taxation with the United States: Investment opportunities

Oficial Document

Ley de créditos tributarios, tasa de desarrollo, y exenciones

Taxable event Revocable donations are now a taxable event subject

Mining Royalty (RM)

A new tax that will replace the current Specific Mining

Capital Gains

Capital gains from disposals or redemptions of stock market instruments

Desintegration of the tax system

As of January 1, 2025, the Unintegrated system becomes the

Tax Avoidance

Amendments to general anti-avoidance rules The bill establishes that the

Personal Income Taxes

The reform bill includes amendments to taxes levied on individuals.

Wealth Tax and Exit Tax

This tax will be levied on the total net worth