LLC × residence calculator · Edition 2026.09
If you lived in Chile: how much tax you would pay on your LLC profit
Residents pay on worldwide income under the Global Complementary Tax, in UTA brackets. Active foreign-source income is taxed when received; passive income of controlled entities (art. 41 G) is attributed even if not withdrawn.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Chile, you would pay about $14,598 a year: a 14.6% effective rate.
worldwide income
| Global Complementary Tax (brackets in UTA, tax year 2026) | $14,598 |
| Estimated total | $14,598 |
Sources: Income Tax Law, arts. 12, 41 G and 52 · SII, Global Complementary Tax table for tax year 2026 and UTM/UTA values · SII, Circular 53/2025 (transitional first-category cut, Law 21,755) · Fixed exchange rate 940 CLP/USD.
Rank 20 of 38 residences by effective rate at this profit.
- 2025 UTA ≈ 816,000 CLP. All profit withdrawn in the year and declared as foreign-source income.
- No foreign tax credit, because the LLC pays nothing in the US.
- If the SII applies art. 41 G (passive income), you pay without withdrawing.
- Self-employed pension contributions not included: mandatory if you issue invoices in Chile.
- Income Tax Law, arts. 12, 41 G and 52
- SII, Global Complementary Tax table for tax year 2026 and UTM/UTA values
- SII, Circular 53/2025 (transitional first-category cut, Law 21,755)
- Fixed exchange rate 940 CLP/USD.
At three profit levels
What you would pay in Chile depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $2,764 | 5.5% | $47,236 |
| $100,000 | $14,598 | 14.6% | $85,402 |
| $250,000 | $66,797 | 26.7% | $183,203 |
Brackets applied (Global Complementary Tax (brackets in UTA, tax year 2026))
| Up to 11,265,804 CLP (13.5 units) | 0% |
| From 11,265,804 CLP (13.5 units) to 25,035,120 CLP (30 units) | 4% |
| From 25,035,120 CLP (30 units) to 41,725,200 CLP (50 units) | 8% |
| From 41,725,200 CLP (50 units) to 58,415,280 CLP (70 units) | 13.5% |
| From 58,415,280 CLP (70 units) to 75,105,360 CLP (90 units) | 23% |
| From 75,105,360 CLP (90 units) to 100,140,480 CLP (120 units) | 30.4% |
| From 100,140,480 CLP (120 units) to 258,696,240 CLP (310 units) | 35% |
| From 258,696,240 CLP (310 units) to and above | 40% |
And if it were not an LLC
The five cheapest structures from Chile, distributing all the profit.
| Structure | Corporate | Withholding | You, in Chile | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $14,598 | 14.6%$14,598 |
| UAE free zone | $0 | $0 | $14,598 | 14.6%$14,598 |
| SpA in Chile (SME regime) | $12,500 | $0 | $2,098 | 14.6%$14,598 |
| Hong Kong Ltd | $8,250 | $0 | $12,090 | 20.3%$20,340 |
| Bulgarian EOOD | $10,000 | $4,500 | $7,058 | 21.6%$21,558 |
Frequently asked questions
Does a US LLC pay tax if I live in Chile?
The LLC pays no US federal tax if it has no US activity. Residents pay on worldwide income under the Global Complementary Tax, in UTA brackets. Active foreign-source income is taxed when received; passive income of controlled entities (art. 41 G) is attributed even if not withdrawn.
How much would I pay in Chile on $100,000 of profit?
On $100,000 of LLC profit, living in Chile, you would pay about $14,598 a year: a 14.6% effective rate. The figure comes from applying global complementary tax (brackets in uta, tax year 2026) to the profit converted to CLP.
Is Chile a territorial country?
No: Chile taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see Chile against the other 37 residences: the full ladder.