CL · S 33°27′ · W 70°40′

Chile

A Chilean SpA may be formed by one individual or legal entity and suits trading, services, and project operations serving Chile and Latin America. Foreign investors may hold 100% of the shares, but normally need RUT registration, a start-of-activities filing, and a Chile-domiciled or resident representative.

CL

A flexible company for the Latin American market.

Simplified joint-stock company (Sociedad por Acciones, SpA)

Talk to an advisor
01Key facts · 关键信息

Key points on one page.

Tax
27% standard FCT; qualifying ProPyME: 12.5% in 2026; non-resident dividends: 35% additional tax
Shareholders and directors
Min. 1 shareholder; management may use a manager, board, or administrator
Share capital
No statutory minimum; articles state capital and shares; payment period up to 5 years
Local requirements
Chile registered address; foreign investors need a Chile-domiciled or resident representative
Annual maintenance
Annual income tax return by end-April; monthly VAT filing generally applies where relevant
Incorporation timeline
Approx. 2–4 weeks; foreign document formalities and tax registration can extend this
Public disclosure
Articles and initial shareholder data are searchable; the company keeps its share register and regulated firms request beneficial-owner data

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (6)›
  1. 01智利企业及社团登记处:SpA 常见问题
  2. 02智利税务局:外国投资者 RUT 与开业申报
  3. 03PwC Worldwide Tax Summaries:Chile corporate taxes
  4. 04PwC Worldwide Tax Summaries:Chile tax administration
  5. 05智利税务局:国际税收协定
  6. 06智利金融分析单位:最终受益人

02 · Advantages

Why Chile

  • 01100% foreign ownership is permitted; an SpA may have one shareholder
  • 02Flexible governance and share classes support later investor entry
  • 03The China–Chile tax treaty is in force; eligible taxpayers can assess treaty treatment
Best forChile operationsLatin America trade and distributionProject investment vehicle

03 · Requirements

Formation requirements

  • Foreign shareholders need a RUT; foreign company documents and powers usually need authentication and Spanish translation
  • Articles must state the name, business purpose, address, capital, management, and duration
  • File start of activities with the SII before operating; obtain sector- or location-specific permits

04 · Compliance

Annual compliance

  • Maintain accounting, tax, and shareholder-register records
  • File Form F29 monthly for VAT where applicable; submit Form F22 by end-April
  • Update registration and tax records after articles or shareholding changes

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

Incorporate a
Chile company.

Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.

Services required (select all that apply)