On March 31, 2026, the Chilean Treasury1 (TGR) and the Chilean tax authority2,3 (Servicio de Impuestos Internos or “Chilean IRS”) published the 2025 tax season calendar for the individual income tax return process. The calendar includes tax return filing deadlines and tax refund payment dates, as well as the timing for alternative refund methods, bank account deposit or check. The timeframe during which taxpayers may replace or amend an electronically filed return is shorter than prior years.
WHY THIS MATTERS
The publication of the 2025 annual income tax return filing calendar confirms both the statutory filing deadlines and the timing of tax refunds, which may affect taxpayers’ cash‑flow planning and compliance preparation. While early filers may receive refunds as early as April 29, 2026, the Chilean tax authority has shortened the timeframe during which taxpayers may replace or amend an electronically filed return, limiting this option to April 24, 2026. This represents a procedural change from prior years and reduces the window available to identify and correct filing errors.
Given that Chile does not provide filing extensions, the combination of fixed statutory deadlines and a shortened correction period may increase time pressure for taxpayers and employers supporting globally mobile employees. Earlier coordination may be required to finalize payroll data, validate tax information, and confirm bank account details to avoid delayed refunds or the need for manual correction processes. As a result, affected parties may need to review internal timelines to ensure filings are completed accurately within the prescribed periods.
Key Highlights
Annual tax return with a balance due
The tax return can be filed from April 8 until April 30, 2026.
The due date for filing and payment is April 30, 2026, with no possibility of extension.
Annual tax return with a tax refund or zero
The tax return can be filed from April 1 until May 8, 2026. Deadline is May 8, 2026, with no possibility of extension.
Please find below the tax refund dates by the payment method and the filing date of the tax return:
Tax return (Form 22) Filing Period | Bank deposit | Cash and check payment |
April 1 to April 8 | April 29, 2026 | May 29, 2026 |
April 9 to April 23 | May 15, 2026 | |
April 24 to May 8 | May 27, 2026 |
The tax refund deposit is only made if the taxpayer has a bank account in Chile. It is not possible to make a deposit to a foreign account or someone else’s account.
If the taxpayer does not provide his/her bank account on Form 22, there are two options:
If the tax refund is equal to or less than CLP 3,000,000, it will be available as of May 29 for collection in person at any BancoEstado or ServiEstado office.
If the tax refund is equal to or greater than CLP 3,000,000, the TGR will issue a check on May 29 and send it to the taxpayer’s address registered with the Chilean IRS at the time of filing his/her Form 22.
Other relevant deadlines:
- Sworn Statement N°1887: Wages and withholdings certificate that was due by March 27, 2026. This is an employer statement in which the Chilean entity informs the Chilean Tax Authority about the taxpayer’s salary and any withholdings made during the calendar year.
- Sworn Statement N°1929: This is an additional filing obligation with a due date of June 30, 2026, which could apply to foreign individuals with more than three years of residence in Chile and Chilean citizens residing in the country who had investments and income abroad during the 2025 calendar year.
KPMG INSIGHTS
Employers and tax professionals that support employees with their tax filings might consider promptly issuing communications regarding tax deadlines and any procedural updates. If still pending, these communications could be provided without delay.
If taxpayers and/or their employers have concerns about this year’s filing deadlines for tax returns and/or how to implement refund procedures, they should consult with their qualified tax professional or a member of the GMS tax team with KPMG in Chile (see the Contacts section).
ENDNOTES:
1 Tesorería General de la República, “SII y TGR inician Operación Renta 2026: Proyectan recibir más de 5,1 millones de declaraciones y se ofrecerá propuestas para 4,1 millones de contribuyentes,” published on March 31, 2026.
2 Servicio de Impuestos Internos, Proyectan recibir más de 5,1 millones de declaraciones y se ofrecerá propuestas para 4,1 millones de contribuyentes,” published on March 31, 2026.
3 Servicio de Impuestos Internos, “Instrucciones detalladas para la confección de Declaraciones juradas A.T. 2026.”
Contacts
Disclaimer
The information contained in this newsletter was submitted by the KPMG International member firm in Chile.
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