Revenue Statistics in Latin America and the Caribbean 2023
This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).
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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. | |||||||||||
Disclaimer: http://oe.cd/disclaimer | |||||||||||
Source: Servicio de Impuestos Internos (Chile's Tax Service). |