Choose Chile for your next investment

Discover the new tax benefits for foreign investment

A new legal framework reduces the corporate tax burden, improves the net return on distributed profits and offers long-term tax stability. Download the e-book to find out what’s changing for your investment project in Chile

What you need to know:

Everything your business needs to take full advantage of the new National Reconstruction and Economic and Social Development Law, in a single document prepared by the Ministry of Finance and InvestChile.

Tax Reform Key aspects

The National Reconstruction and Economic and Social Development Law gives fresh impetus to the entire foreign investment cycle in Chile: structuring, operation and exit. Here are some of its key aspects.

Highlights

Tax stability

A new special regime allows investors to sign tax stability contracts with the State of Chile, locking in key tax rates during the development and operation of projects in mining, energy, infrastructure, telecoms and technological development, among others .

How long does it last? It depends on the amount invested , as shown in the following table.

10 years From US$50 million to under US$100 million

15 years US$100 million to under US$350 million

20 years for US$350 million or more

The law locks in the First Category Tax (corporate income tax), the Additional Withholding Tax, VAT and customs duties on capital goods, as well as the administrative criteria of Chile’s Internal Revenue Service (SII) in force when the contract is signed.

Lower corporate burden

The First Category Tax will gradually fall from 27% to 23%, with full integration of the tax credit from 2029, improving after-tax cash flow.

Capital gains tax exemption

From 2027, the 10% flat tax on capital gains will be eliminated, and certain shares and other instruments traded on the stock market will once again be treated as non-taxable income.

Informed investment

Download guides and technical reports prepared by InvestChile’s specialists.

PDF E-book

Guide: How to Invest in Chile

Everything your company needs to establish operations in Chile: company incorporation, sector permits, setup and talent costs, and much more.

The e-book contains:

Step-by-step investment guide: Learn how to set up your business in Chile.
Incentives and benefits: Discover how to get the most out of incentives for foreign investors.
Regulatory compliance: Key information on labor, environmental and tax law to ensure smooth operations.
Opportunities in key sectors: Explore industries such as mining, renewable energy, technology, public concessions and more.

Download the guide

PDF Legal report

Legal Report

Chile’s regulatory landscape, delivered to your inbox every month: legislative developments, bills, decrees and public consultations that could directly affect foreign investment.

Each document contains:

Regulatory alerts: Timely updates on legal changes affecting investment and operations in Chile.
Strategic analysis: Expert assessment of risks and opportunities, month by month.
Monthly update: Regulations, decrees and public consultations, clearly organized.
Insights: Regulatory and market trends to help you anticipate changes affecting your operations.

Subscribe and download the legal report

Good news for Chile

Foreign investment is good news for Chile. Here are some of the latest updates.

October 2026 · InvestChile

Foreign investment reached US$12.4 billion as of August 2026

According to InvestChile’s analysis, the figure represents a 28% increase over the same period last year.

Read →

August 2026 · InvestChile

Chile and South Korea sign five cooperation agreements

One of the agreements was signed by InvestChile’s Acting Director, Juan Pablo Candia, and provides for the exchange of information on investment policies and opportunities.

Read →

August 2026 - FDI

WIR 2026: Chile maintains its position as an attractive destination for FDI

The latest report from the UNCTAD notes that FDI inflows to Chile rose from US$11.8 billion to US$13.1 billion in 2025.

Read →

July 2026 - InvestChile's blog

Artificial intelligence giant Snowflake arrives in Chile

The company aims to position Chile as a hub for South America.

READ →

Frequently Asked Questions

What does the new law change?

The new law gradually reduces the First Category Tax from 27% to 23%, eliminates capital gains tax on stock market transactions, creates a tax credit for digital services exports and establishes a new tax stability regime, among other changes.

Who can benefit from tax stability?

Mainly foreign and domestic investors with projects in industries such as mining, energy, infrastructure, telecoms, forestry, research and technological development.

What is tax stability?

It is a contract, established by law, between investors and the State of Chile that locks in the tax burden and certain administrative conditions applicable to a project for a set period (10, 15 or 20 years), in exchange for a 1.5 percentage-point surcharge on the First Category Tax rate.

Where can I find more detailed technical information?

You can download the e-book on this page or schedule a conversation with a member of InvestChile’s team, who can answer specific questions about how the new law could benefit your investment project.