Chile

Revenue Statistics in Latin America and the Caribbean 2023 - © OECD 2023

‌5.8	Chile
‌	Details of tax revenue
‌	Million CLP
‌	‌‌	‌1990‌	‌2000‌	‌2007‌	‌2010‌	‌2016‌	‌2017‌	‌2018‌	‌2019‌	‌2020‌	‌2021‌
‌	Total tax revenue	1 777 218	7 901 998	20 598 963	21 845 693	34 129 982	36 262 036	40 314 703	41 025 508	38 817 226	53 391 067
‌	1000 Taxes on income, profits and capital gains	412 974	1 841 630	9 412 056	8 329 060	11 445 244	12 516 154	14 418 859	14 283 183	12 540 342	20 456 920
‌	1100 Of individuals	99 154	604 100	989 348	1 492 837	2 990 653	3 500 023	2 701 416	2 937 532	3 976 009	5 780 432
‌	Second category tax	65 552	490 980	993 129	1 449 099	2 458 249	2 585 694	2 848 205	3 015 794	3 051 177	3 442 651
‌	Global complementary tax	33 603	113 120	-3 781	43 738	-213 365	50 495	-146 789	-78 261	132 551	620 904
‌	Others	0	0	0	0	745 769	863 834	0	0	792 281	1 716 877
‌	1110 On income and profits	..	..	..	..	..	..	..	..	..	..
‌	1120 On capital gains	..	..	..	..	..	..	..	..	..	..
‌	1200 Corporate	219 586	882 896	6 054 487	4 448 745	7 147 331	7 658 420	8 920 497	9 597 472	9 429 787	9 145 873
‌	First category tax	200 891	815 747	5 084 996	3 913 870	6 688 868	7 049 471	7 836 379	8 880 080	8 745 612	8 360 928
‌	Surtax on state owned enterprises	16 074	47 634	113 334	194 203	88 362	193 058	184 442	122 054	203 416	249 073
‌	Mining tax	0	0	835 452	298 558	106 560	101 970	184 382	277 861	267 544	393 548
‌	Other	2 621	19 516	20 705	42 114	263 541	313 921	715 293	317 477	213 216	142 323
‌	1210 On profits	..	..	..	..	..	..	..	..	..	..
‌	1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
‌	1300 Unallocable between 1100 and 1200	94 233	354 634	2 368 221	2 387 478	1 307 260	1 357 711	2 796 947	1 748 179	-865 454	5 530 616
‌	Additional tax	59 082	350 301	1 462 715	1 414 057	1 331 564	1 453 577	2 127 948	1 902 585	2 063 149	2 534 906
‌	Other	35 151	4 332	905 507	973 421	-24 304	-95 865	668 998	-154 406	-2 928 603	2 995 710
‌	2000 Social security contributions	159 559	576 758	1 148 647	1 493 987	2 441 419	2 627 558	2 786 173	2 994 906	3 104 866	2 815 090
‌	2100 Employees	154 021	553 937	1 098 620	1 433 159	2 373 777	2 553 916	2 703 261	2 894 725	2 994 036	2 686 021
‌	2110 On a payroll basis	154 021	553 937	1 098 620	1 433 159	2 373 777	2 553 916	2 703 261	2 894 725	2 994 036	2 686 021
‌	2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
‌	2200 Employers	5 538	22 821	50 027	60 828	67 642	73 643	82 912	100 181	110 830	129 068
‌	2210 On a payroll basis	5 538	22 821	50 027	60 828	67 642	73 643	82 912	100 181	110 830	129 068
‌	2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
‌	2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
‌	2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
‌	2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
‌	4000 Taxes on property	109 319	554 037	1 013 571	898 607	1 731 723	1 969 157	2 086 866	2 242 561	2 071 921	2 557 021
‌	4100 Recurrent taxes on immovable property	59 968	302 244	496 311	662 368	1 171 399	1 248 136	1 373 495	1 507 182	1 562 317	1 674 375
‌	4110 Households	..	..	..	..	..	..	..	..	..	..
‌	4120 Others	..	..	..	..	..	..	..	..	..	..
‌	4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
‌	4210 Individual	..	..	..	..	..	..	..	..	..	..
‌	4220 Corporate	..	..	..	..	..	..	..	..	..	..
‌	4300 Estate, inheritance and gift taxes	3 444	10 906	28 501	39 338	100 490	202 376	125 649	62 824	155 433	291 830
‌	4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
‌	4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
‌	4400 Taxes on financial and capital transactions	45 907	240 886	488 759	196 901	459 834	518 645	587 721	672 555	354 171	590 816
‌	4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
‌	4510 On net wealth	..	..	..	..	..	..	..	..	..	..
‌	4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
‌	4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
‌	5000 Taxes on goods and services	1 118 722	5 041 769	9 023 666	11 185 156	18 629 617	19 863 420	21 470 498	21 755 381	21 275 113	28 347 621
‌	5100 Taxes on production, sale, transfer, etc	1 074 009	4 789 827	8 578 636	10 532 904	17 449 222	18 599 503	19 953 036	20 167 012	19 614 250	26 622 905
‌	5110 General taxes	664 421	3 306 350	6 781 501	8 399 926	14 073 050	15 069 540	16 211 646	16 348 944	15 963 032	22 785 935
‌	5111 Value added taxes	664 421	3 306 350	6 781 501	8 399 926	14 073 050	15 069 540	16 211 646	16 348 944	15 963 032	22 785 935
‌	5112 Sales tax	0	0	0	0	0	0	0	0	0	0
‌	5113 Other	0	0	0	0	0	0	0	0	0	0
‌	5120 Taxes on specific goods and services	409 588	1 483 477	1 797 135	2 132 978	3 376 172	3 529 963	3 741 389	3 818 068	3 651 218	3 836 970
‌	5121 Excises	166 050	816 160	1 299 844	1 561 205	2 568 863	2 682 659	2 796 033	2 862 327	2 900 245	2 800 387
‌	Cigarettes and tobacco	60 604	283 275	455 595	647 637	1 009 034	978 696	981 456	973 335	1 021 917	1 201 968
‌	Gasoline and diesel	105 445	532 885	844 249	913 568	1 502 039	1 629 561	1 727 392	1 811 132	1 799 846	1 507 872
‌	Oil stabilisation fund	0	0	0	0	0	0	0	0	0	0
‌	Fisheries Law Extraction Rights	0	0	0	0	9 998	11 749	19 623	17 662	33 104	8 967
‌	Additional tax on new motor vehicles	0	0	0	0	47 792	62 654	67 561	60 197	45 379	81 579
‌	5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
‌	5123 Customs and import duties	222 486	548 571	300 416	267 331	308 871	321 156	347 555	331 846	294 204	468 128
‌	5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
‌	5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
‌	5126 Taxes on specific services	21 052	118 746	196 875	304 442	498 438	526 147	597 802	623 895	456 768	568 456
‌	5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
‌	5128 Other taxes	0	0	0	0	0	0	0	0	0	0
‌	5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
‌	5200 Taxes on use of goods and to perform activities	44 714	251 942	445 030	652 252	1 180 395	1 263 917	1 517 462	1 588 369	1 660 863	1 724 716
‌	5210 Recurrent taxes	44 714	251 942	445 030	652 252	1 180 395	1 263 917	1 402 110	1 461 686	1 503 269	1 601 837
‌	Motor vehicles	24 469	93 880	155 158	218 219	434 137	482 916	539 918	592 327	585 116	660 240
‌	5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
‌	5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
‌	5213 Paid in respect of other goods	20 245	158 062	289 872	434 033	746 258	781 001	862 192	869 359	918 153	941 597
‌	Municipal permits	18 401	136 138	263 996	396 944	692 974	727 246	806 734	813 159	862 199	880 508
‌	Mining patents	3 374	34 730	25 184	36 213	51 641	52 254	53 854	54 696	54 932	59 801
‌	Other	-1 530	-12 806	692	876	1 643	1 501	1 604	1 504	1 023	1 287
‌	5220 Non-recurrent taxes	0	0	0	0	0	0	115 352	126 683	157 594	122 880
‌	Tax on polluting fixed sources	..	..	..	..	..	..	115 352	126 683	157 594	122 880
‌	5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
‌	6000 Other taxes	-23 356	-112 195	1 023	-61 117	-118 021	-714 253	-447 692	-250 523	-175 017	-785 585
‌	6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
‌	6200 Other	-23 356	-112 195	1 023	-61 117	-118 021	-714 253	-447 692	-250 523	-175 017	-785 585

..	Not available
Note: Year ending 31st December. The data are on a cash basis. Heading 5121: In ECLAC data, figures from the Oil Prices Stabilisation Fund (FEPP) are considered as non-tax revenues.
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Source: Servicio de Impuestos Internos (Chile's Tax Service).