The development
The Internal Revenue Service (SII) states that the withholding rate for professional fee receipts rose to 15.25% on 1 January 2026, in accordance with the phased increases under Law No. 21,133.
The change requires a distinction between agreed gross and net fees, and identification of who must make the withholding or corresponding provisional payment.
Why it matters
Service contracts and budgets should specify whether the agreed amount is gross or net and review how the fee receipt is issued.
Sources
Published by Piracés Abogados · 12 October 2026. General information: its scope must be assessed in light of the circumstances of each matter.