Chilean Tax Authority Issues Circular on Individual Income Tax in October 2025

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 54 of 9 September 2025 on the second category income tax for individuals for the month of October 2025. This includes, among other things, the monthly tax unit (Unidad Tributaria Mensual - UTM) value for October 2025, which is unchanged from the previous month at CLP 69,265. The UTM for previous months is provided as well. Considering the UTM value, the monthly income tax table for dependent workers and …