Law No. 21,850 published on 17 October 2026. The credit takes effect from November 2026, under the ninth transitional provision.
The development
Article 7 adds Article 33 ter to the Income Tax Law. It covers knowledge-based services classified as exports by Customs, provided from Chile for use abroad by recipients without domicile or residence in Chile.
The base rate is 15%, rising to 20% under the statutory territorial conditions, which include rural municipalities in the Metropolitan Region. The base depends on the proportion of income from eligible exports, and there is an annual cap of 75 UTM per employee.
Practical significance
Before projecting savings, eligibility, employees' connection to the services and their work locations should be reviewed, along with exclusions and SII documentation requirements.
Primary sources
Published by Piracés Abogados · 12 October 2026. Updated on 26 October 2026. General information: its scope must be assessed in light of the circumstances of each matter.