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Updated Operación Renta 2026 SII Form F22

Chile Annual Income Tax Return Simulator (F22)

Calculate Global Complementary Tax, credits and refund

Complete simulator for Chile's annual income tax return. Calculates the Global Complementary Tax (IGC) using the progressive UTA-based bracket table, consolidates all your taxable income (salary, fees, distributions, dividends, rent, capital gains), applies APV and mortgage interest deductions, Art. 55 bis and 55 ter credits, and offsets withholdings and provisional payments to determine your balance due or refund from the SII.

What is the annual tax return? Should I file?

The Annual Tax Return (Form F22) is the process where you declare to the SII all income earned during the previous year, determining your Global Complementary Tax (IGC).

You must file if: you had multiple employers, issued professional-fee invoices, received distributions or dividends, had rental income, or want a refund using benefits like APV, mortgage interest or education credits.

The filing season is April every year. If withholdings and provisional payments exceeded the final tax, you get a refund.

1. Employment income

Salaries — Art. 42 N°1

$

Sum of all gross monthly pay stubs

$

From your annual salary certificate

2. Independent fees

Professional fees — Art. 42 N°2

$
$

2b. Social security coverage

Mandatory contributions and IGC base deduction

As an independent worker, part of the withholding funds mandatory AFP, health, SIS, ATEP and SANNA contributions. These amounts are deducted from the IGC base (Art. 55 b).

3. Other taxable income

Distributions, dividends, rent, capital gains
$
$
$
$
$
$
$
$
$

4. Deductions and credits

APV, mortgage interest, education, donations
$

Cap: 600 UF/year

$
$

Cap: 8 UTA

$
$

Art. 55 ter — Education credit

$

4.4 UF per child. Eligible if total household income ≤ 792 UF/year.

Global Complementary Tax Bracket Table

Official SII table expressed in UTA (1 UTA = 12× December UTM). CLP values computed from the selected year's UTA.

Bracket From UTA To UTA Rate Rebate (UTA) From CLP
Exento 0 13,5 0% 0 $0
Tramo 2 — 4% 13,5 30 4% 0,54 $11.354.094
Tramo 3 — 8% 30 50 8% 1,74 $25.231.320
Tramo 4 — 13.5% 50 70 13,5% 4,49 $42.052.200
Tramo 5 — 23% 70 90 23% 11,14 $58.873.080
Tramo 6 — 30.4% 90 120 30,4% 17,80 $75.693.960
Tramo 7 — 35% 120 150 35% 23,32 $100.925.280
Tramo 8 — 40% 150 ∞ 40% 30,82 $126.156.600

How to file a tax return in Chile — step by step

1. Gather your certificates

Salary certificate (with codes 161/162 from each employer), SII fee report, dividend/distribution certificate, paid-interest report (if mortgage), APV certificates.

2. Identify taxable income

Sum all annual income: gross salary, gross fees (pre-withholding), grossed-up distributions and dividends, rental income, taxable capital gains.

3. Compute taxable base

Subtract allowed deductions: APV Regime B (600 UF cap), Art. 55 bis mortgage interest (8 UTA cap), and voluntary contributions.

4. Apply the progressive bracket

Convert the base to UTA (divide by year's UTA) and apply the bracket rate, minus bracket rebate × UTA.

5. Apply credits

Subtract from IGC: education credit (Art. 55 ter), First Category credit from distributions, donations and other applicable credits.

6. Reconcile with withholdings and PPM

From the final IGC subtract what was withheld during the year (salary, fees) and provisional payments. If negative, the SII refunds the excess.

Frequently asked questions

What is the Global Complementary Tax (IGC)?
The IGC is a personal, annual, progressive tax on all income earned by individuals domiciled in Chile. It applies a UTA-based bracket table to the sum of all taxable income.
What are the 2025-2026 IGC brackets?
Brackets in UTA: 0-13.5 exempt; 13.5-30 4%; 30-50 8%; 50-70 13.5%; 70-90 23%; 90-120 30.4%; 120-150 35%; above 150 UTA, 40%.
Must I file if I only receive salary from one employer?
Not strictly required (monthly IUSC is final), but filing lets you use credits like APV, mortgage interest or education to obtain a refund.
Does this simulator replace the official F22?
No. It's an accurate estimation tool. The official return must be filed at sii.cl.

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This simulator is a reference tool. Figures, brackets and UTA values are updated periodically. The official return must be filed at sii.cl. Consult a tax professional for complex cases.

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