Chile VAT Registry — rate, source and change history

    Standard rate 19%, in force since 01 Jan 1990. Last verified against Servicio de Impuestos Internos on 01 Sept 2026.

    Standard rate
    19%
    Reduced rates
    —
    Registration threshold
    No general threshold — all commercial activities subject to IVA
    Currency
    CLP

    Provenance

    Authority:Servicio de Impuestos Internos
    In force since: 01 Jan 1990
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    No rate or threshold change recorded since 01 Jan 1990.

    Cite this record

    Taxelyo VAT Registry 2026.09 — Chile standard VAT 19%
in force since 01 Jan 1990, verified 01 Sept 2026
source: Servicio de Impuestos Internos — https://www.sii.cl/

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