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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 comunicaciones@fycom.cl

Tax
Legislations
2023

Los cinco ejes de la reforma tributaria que el Gobierno ingresó al Congreso

July 23, 2025

En 73 páginas, el Ejecutivo despliega los principales cambios del último proyecto que forma parte del denominado Pacto Fiscal, con foco en simplificar la tributación de las pequeñas y medianas empresas (PYME); entregar nuevos beneficios a la clase media; hacer cargo de la polémica por los avalúos de bienes raíces; aumentar la tasa de impuesto a las personas de más altos ingresos; y eliminar o restringir exenciones a los fondos de inversión y a las herencias y donaciones, entre otros.

Diario Financiero

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Liability limitation.  This contents do not constitute legal advise. This website si for informational and general purposes only. It is updated and corrected as the Tax Reform bill is fully reported and progresses through various procedures. Fischer y Cía. is not responsible for the content of websites that are linked to or from our website.