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Chile VAT Rates 2026

Chile levies Value Added Tax as IVA (Impuesto al Valor Agregado). The standard rate is 19%, applied to most goods and services. Chile applies a single flat rate with no reduced rates.

Current rates — 2026

TypeRateApplies to
Standard19%Most goods and services
Zero-rated0%Exports

Registration and filing

Registration thresholdNo threshold — all habitual sellers of goods and services are IVA taxpayers
Tax authorityServicio de Impuestos Internos (SII)
Filing frequencyMonthly F29 returns, largely pre-filled by the SII

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/CL endpoint to get Chile data programmatically. Responses are cached for 24 hours.

bash
curl http://localhost:3000/api/v1/rates/CL
# No authentication required for rate lookups

# Response:
# { "country_code": "CL", "tax_type": "vat",
#   "standard_rate": 19, "reduced_rates": [],
#   "currency": "CLP", "last_updated": "2026-06-12" }

Fetching the rate in code

Node.js
// Fetch current Chile VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CL').then(r => r.json());
// → { standard_rate: 19, reduced_rates: [],
//     currency: 'CLP' }

applyRate(rates.standard_rate);

About Chile VAT

Chile was the world's e-invoicing pioneer — electronic invoicing through the SII began in 2003 and became universal in 2018, so the authority pre-fills most VAT returns from invoice data. The 19% rate applies with no reduced bands, and since 2023 it covers virtually all services after Chile abolished one of the world's last broad service exemptions. Foreign digital platforms have collected Chilean IVA on B2C sales since 2020 under a simplified regime that now spans marketplaces and low-value imports.

VAT in Chile is administered by the Servicio de Impuestos Internos (SII).

Sources: PwC Worldwide Tax Summaries · Servicio de Impuestos Internos (accessed Jun 2026)

Rate history

Frequently asked questions

What is the VAT rate in Chile in 2026?

A flat 19% on goods and, since 2023, virtually all services; exports are zero-rated.

Are services taxed in Chile?

Yes — the 2023 tax reform ended the general services exemption, so professional and digital services now carry 19% IVA with few exceptions.

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Related concepts and guides:

VAT & GST rates in other American countries

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