1.- CAPITAL GAINS ON SECURITIES
The 10% tax on the sale of securities is eliminated
- Applies to: Shares, mutual fund units, and investment fund units with stock market presence.
- Tax treatment: Once the legal requirements are met, the capital gain again qualifies as non-taxable income.
- Effective date: As of January 1, 2027.
2.- EXPORT OF SERVICES
15% credit for exporting knowledge-based services
- General credit: 15% on the proportional share of payroll costs associated with these services.
- Regional incentive: +5 percentage points (20% total) for companies headquartered or with branches outside the Santiago Metropolitan Region.
- Limit: 75 UTM (Monthly Tax Unit) per employee per year; any unused amount is not refunded but may be carried forward to future tax years.
- Requirement: The service must be classified as an export by Chilean Customs, rendered to non-residents, and used abroad.
3.- EMPLOYEE HEALTH
Credit for treatment of catastrophic illnesses
- Who may claim it: Companies under the general regime and the general Pro SME (Pro Pyme) regime, for direct payments toward high-cost treatments.
- Beneficiaries: Employees, their children up to age 25, and spouses or civil union partners.
- Limit: 150 UTM per employee over the entire employment relationship.
- Amounts in excess: Would be treated as a deductible expense and would not constitute taxable income for the employee
4.- TRAINING
The SENCE (National Training and Employment Service) tax training credit is restricted
| Current Situation | Proposed Bill | |
| Annual cap on taxable payroll | 1.0% | 0.7% |
| Creditable amount (earnings up to 25 UTM per month) | 100% | 80% |
In addition, recreational, merely formal, or self-study activities that do not demonstrate an actual development of job skills would be excluded from the benefit.
