Chile 2026 Tax Bill Cuts Corporate Rate from 27% to 23% by 2029

智利2026年税改法案拟到2029年将企业税率从27%降至23%

English Title: Chile 2026 Tax Bill Cuts Corporate Rate from 27% to 23% by 2029

中文标题：智利2026年税制法案将企业税率从27%分四年降至23%

Policy Core / 政策核心

Chile's 2026 National Budget bill, announced on August 19, 2026, includes a phased cut to the First Category Tax (corporate income tax) from the current 27% to 23% by the 2029 business year — a 4 percentage point reduction spread over roughly 4 years.

智利政府于2026年8月19日公布的2026年国家预算法案提出，将第一税类税（即企业所得税）从现行的27%逐步降至23%，在2029经营年度完成，累计降幅4个百分点，分约4年实施。

Who Benefits / 谁受益

The cut applies to companies taxed under Chile's general regime, which covers most foreign-invested subsidiaries in mining services, agribusiness, energy and manufacturing. A lower First Category Tax also reduces the clawback foreign shareholders face when profits are distributed, since the corporate tax paid is credited against the 35% additional withholding tax.

该降税适用于智利一般税制下的企业，覆盖矿业服务、农业、能源和制造业等多数外资子公司。第一税类已缴税款可抵免外国股东分红时适用的35%附加预提税，因此税率下调直接减轻外国投资者汇出利润时的整体税负。

Cost Impact / 落地成本对比

| Item 项目 | Current 现行 | By 2029 至2029年 |

|------|------|------|

| First Category Tax 第一税类税 | 27% | 23% |

| Reduction span 降幅 | — | 4个百分点 |

| Phase-in period 过渡期 | 2026起 | 约4年 |

What Companies Should Do / 企业该做什么

- Companies already operating: model the phased rate schedule into 2026–2029 distribution planning; timing dividends toward later years captures more of the lower rate.

- 已在智利运营的企业：把分年税率表纳入2026–2029年分红规划，利润分配安排靠后可多享受低税率。

- Companies selecting a LatAm base: compare Chile's 23% endpoint against regional peers and check the bill's passage timeline in Congress before committing capex.

- 正在选址拉美基地的企业：将智利23%的目标税率与区域内其他国家对比，并在承诺资本开支前跟进法案在国会的表决进度。

Meaning for Outbound Investment / 对企业出海的意义

Step one: confirm with Chilean counsel whether your entity is under the general regime and map the year-by-year rate table. Step two: re-run your distribution and reinvestment models with the 27%→23% path before year-end. The bill was only tabled in August 2026 — final rates and phase-in dates may shift in congressional debate, so lock in advice early rather than after passage.

第一步：请相关顾问确认企业是否适用一般税制，并拿到分年度税率表。第二步：年底前用27%降至23%的路径重算分红与再投资模型。法案2026年8月才提交国会，最终税率和过渡日期可能在审议中调整——尽早锁定专业意见，不要等表决通过后才开始测算。