Bitcoin Tax in Chile (2026)

Taxed as incomeResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

If you are a private individual and your bitcoin is not allocated to an individual business, Chile's tax authority says you must declare and pay tax on gains from buying and selling cryptocurrencies. The resulting gain is taxed on a received basis under the final taxes, Impuesto Global Complementario or Impuesto Adicional, as applicable.

Regime: Taxed as income
Tax authority: Servicio de Impuestos Internos
Framework: Ley sobre Impuesto a la Renta, artículo 17, N° 8 letra m)
Reporting duty: You must declare and pay tax on these operations, because gains from buying and selling cryptocurrencies are income subject to tax.

Frequently asked questions

Do private individuals pay tax on bitcoin gains?

Yes. The SII says gains from buying and selling cryptocurrencies are income subject to tax and must be declared and paid.

How is a bitcoin disposal gain calculated?

For individuals without the cryptocurrency assigned to an individual business, the tax cost is deducted from the sale or disposal value.

What tax applies to a private crypto gain?

The determined gain is subject to final taxes on a received basis, Impuesto Global Complementario or Impuesto Adicional as applicable.

Sources

The authority itself: Servicio de Impuestos Internos. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Chile covers exchanges, payment methods and legality for residents.