Personal income tax
Employment and pension tax is progressive. Use the relevant month's net taxable income, factor and deduction from the official table, not a fixed peso threshold copied from another month.
Filing & deadlines
The annual Form 22 guide explains reconciliation and credits. Monthly employment withholding does not by itself settle every annual filing obligation.
Business and scope
Independent professional receipts and business profits have different reporting and provisional-payment rules from dependent employment.
Salary and take-home pay calculator
Chile: October 2026 monthly payslip, resident employee aged 18–59, full month and one employer. Uses October SII income-tax brackets and the official 31 October UF of CLP 41,247.63. Results below are for this month, not an assumed full-year forecast.
October payroll estimate · 2026
- October gross pay
- CLP 1,719,115.00
- October mandatory contributions and health premium
- CLP 310,473.00
- October voluntary APV savings
- CLP 0.00
- October employment income tax
- CLP 17,384.00
- October take-home pay
- CLP 1,391,258.00
Calculation details
- Article 50 gratuity advance included in gross
- CLP 219,115.00
- Mandatory AFP savings (included in contributions)
- CLP 171,912.00
- AFP fee (included in contributions)
- CLP 7,908.00
- Employee AFC (included in contributions)
- CLP 10,315.00
- Health insurance (included in contributions)
- CLP 120,338.00
- October taxable salary
- CLP 1,408,642.00
Automatically calculates 10% AFP pension plus the selected fund's fee, statutory 7% health insurance and applicable 0.6% AFC. The 90-UF and 135.2-UF ceilings are applied separately. ISAPRE contributions, including the voluntary supplement, reduce taxable wages up to 7% of the 90-UF ceiling; amounts above that cap reduce cash pay only. Optional Article 50 gratuity is a monthly advance at 25%, capped using the current minimum wage; its statutory annual reconciliation is separate. The entered bonus must be attributable entirely to October; multi-month accrued bonuses require allocation and are outside this calculation. APV regime B payroll savings are limited to 50 UF/month. Employer pension reform contributions do not reduce employee net. Excludes pensioners, foreign pension exemptions, special sectors, allowances, annual credits and other income.
Official basis and tool instructions
- SII · additional health contributions and tax-deduction ceiling
- SII · APV payroll deduction, 50 UF monthly limit
- SII: October 2026 employment-income tax table
- SII: official 2026 daily UF values
- Pensions Superintendency: AFP contributions and fees
- Pensions Superintendency: final 2026 contribution ceilings
- AFC: unemployment contribution rules
- Labor Directorate: Article 50 gratuity and annual adjustment
- Labor Directorate: minimum wage from May 2026
Official monthly employment-tax table lookup
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Servicio de Impuestos Internos (SII) — Reference 1https://www.sii.cl/valores_y_fechas/impuesto_2da_categoria/impuesto2026.htm
- Servicio de Impuestos Internos (SII) — Reference 2https://www.sii.cl/servicios_online/renta/guia_practica_renta_2026.pdf
- Servicio de Impuestos Internos (SII) — Reference 3https://www.sii.cl/valores_y_fechas/renta/2026/personas_naturales.html
- Servicio de Impuestos Internos (SII) — Reference 4https://www.sii.cl/preguntas_frecuentes/declaracion_renta/001_140_2668.htm
Official sources
Sources checked 28 Oct 2026 · 2026 payroll / AT 2026
- Servicio de Impuestos Internos (SII) — Reference 1https://www.sii.cl/servicios_online/renta/guia_practica_renta_2026.pdf
- Servicio de Impuestos Internos (SII) — Reference 2https://www.sii.cl/valores_y_fechas/renta/2026/personas_naturales.html
- Servicio de Impuestos Internos (SII) — Reference 3https://www.sii.cl/preguntas_frecuentes/declaracion_renta/001_140_2668.htm