Chile Fee Receipt (Boleta de Honorarios) Calculator
Chile · Self-employedCalculate your fee receipt (boleta de honorarios) in Chile with the 2026 withholding rate: 15.25%. With the gross amount, see how much is withheld and how much you receive; with the net amount you want to receive, see how much to issue the receipt for.
How is it calculated?
With the receipt's gross amount: withholding = gross × 15.25% and net = gross × 84.75% (gross − withholding). With the net amount you want to receive: gross = net ÷ 0.8475, and the withholding is the difference. The 2026 withholding is 15.25% per the SII and rises gradually: 14.5% in 2025, 15.25% in 2026, 16% in 2027, and 17% in 2028 (Law 21,133); those years are shown only for context. Amounts are rounded to the peso, so the resulting net matches what you requested. This withholding is a provisional payment later adjusted in your annual tax return (Operación Renta): you may get part of it back or owe the difference depending on your total income.
Examples
Receipt for 100,000 gross (2026)
Withholding of 15,250 and net of 84,750.
I want to receive 500,000 net (2026)
You need to issue the receipt for 589,970: withholding of 89,970 and net of 500,000.
Receipt for 1,000,000 gross in 2027 (16% withholding)
Withholding of 160,000 and net of 840,000.
Fee receipt withholding by year
The withholding is a provisional payment toward your annual tax: it's compared against what you actually owe in your tax return. If you also have a salary, check how much is left with the net salary calculator.
| Year | Withholding |
|---|---|
| 2025 | 14.50% |
| 2026 | 15.25% |
| 2027 | 16.00% |
| 2028 | 17.00% |
Sources
- SII (Chilean tax authority) — Fee receipt tax withholding: 15.25% in 2026 (gradual increase, Law 21,133) — in effect since January 2026 · reviewed on September 25, 2026