How much tax do I pay on my salary?

It depends on your taxable net compensation (salary minus contributions) measured in the month's UTM. Up to 13.5 UTM (around 968 thousand in September 2026) you pay nothing; above that, the tax rises by bracket from 4% to 40%.

What is the Second Category Single Tax?

It's the tax deducted monthly from employees' (and retirees') compensation. The employer withholds it.

Why does it depend on the UTM?

Because the law expresses the brackets in UTM. That way, the peso table updates every month with the UTM value, without changing the law.

What amount is it calculated on?

On the taxable net compensation: your taxable compensation minus mandatory AFP, health, and unemployment insurance contributions.

How are the factor and deduction used?

The compensation is multiplied by the bracket's factor and the bracket's deduction amount is subtracted (expressed in UTM and converted to pesos with the month's UTM).

Why can't I calculate the November and December tax?

Because the SII hasn't published those months' UTM yet. They'll be enabled once available: we don't use made-up values.

Chile Second Category Single Tax Calculator

Chile · Taxes

Calculate the Second Category Single Tax that applies to salaries in Chile: it's progressive and depends on the month's UTM. Enter your monthly taxable net compensation and choose the 2026 month to see the bracket, factor, deduction, and tax.

How is it calculated?

Tax = taxable net compensation × factor − deduction amount. Taxable net compensation is the salary minus mandatory pension contributions (AFP with fee, 7% health, and unemployment insurance). The table is expressed in UTM, so its peso brackets change every month with the UTM value: up to 13.5 UTM, exempt; from 13.5 to 30 UTM, factor 0.04 and a deduction of 0.54 UTM; from 30 to 50 UTM, 0.08 and 1.74 UTM; from 50 to 70 UTM, 0.135 and 4.49 UTM; from 70 to 90 UTM, 0.23 and 11.14 UTM; from 90 to 120 UTM, 0.304 and 17.80 UTM; from 120 to 310 UTM, 0.35 and 23.32 UTM; and above 310 UTM, 0.40 and 38.82 UTM. The peso deduction is the UTM deduction multiplied by the month's UTM. Compensation equal to a bracket's limit still belongs to that bracket. The UTM values are those published by the SII (January to October 2026); November and December will appear once the SII publishes them. This is an estimate: the real tax depends on each month's compensation and any specific deductions or credits.

Examples

Taxable net compensation of 2,000,000 in October 2026
UTM of 72,151: bracket with factor 0.04 and a deduction of 38,961.54. Tax of 41,038 (effective rate of 2.05%).
Taxable net compensation of 5,000,000 in September 2026
UTM of 71,721: bracket with factor 0.135 and a deduction of 322,027. Tax of 352,973 (effective rate of 7.06%).
Taxable net compensation of 900,000 in September 2026
Below 13.5 UTM (968,233.50): exempt bracket, no tax.

Second Category Single Tax table

The tax is taxable net compensation × factor − deduction amount. Up to 13.5 UTM you're exempt; above that, the brackets rise from 4% to 40%.

With a taxable net compensation of 2,000,000 in September 2026, the tax is 41,271 (an effective rate of 2.06%). Illustrative figures. Taxable net compensation is the salary minus mandatory contributions: you can get it from the net salary calculator and convert amounts with the UTM calculator.

Brackets expressed in UTM (converted to pesos with the month's UTM)
Taxable net compensation up to (UTM)	Factor	Deduction amount (UTM)
13.5	0.000	0.00
30.0	0.040	0.54
50.0	0.080	1.74
70.0	0.135	4.49
90.0	0.230	11.14
120.0	0.304	17.80
310.0	0.350	23.32
More than 310	0.400	38.82

Sources

SII (Chilean tax authority) — Second Category Single Tax: 2026 monthly table (in UTM) — in effect since January 2026 · reviewed on September 25, 2026
SII (Chilean tax authority) — UTM and UTA values, 2026 — in effect since January 2026 · reviewed on September 25, 2026

Frequently asked questions

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