Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Chile tax professional before filing.
Santiago de Chile · Chile · Short-term rental taxes
Short-Term Rental Taxes in Santiago de Chile
STR income in Santiago is subject to Chilean income tax (Global Complementary Tax for residents at 0–40%, or a flat 35% Impuesto Adicional for non-residents), plus 19% VAT on furnished rentals, all declared annually via Formulario 22 to the SII.
The 30-Second Answer
- Income tax: Residents pay Global Complementary Tax (0–40%) on net rental income; non-residents pay a flat 35% Impuesto Adicional on gross income with no deductions — declared on Formulario 22 by 30 April each year.
- VAT: Furnished short-term rentals trigger 19% IVA (VAT); if you are VAT-registered you collect and remit it yourself; if not, Airbnb may collect and remit it under Chile's National Deemed Supplier Regime.
- First Category Tax (25%) applies at the entity/business level and is creditable against your personal Global Complementary Tax or Impuesto Adicional, reducing double taxation.
- DFL-2 exemption: Properties under 140 m² (up to two per owner) registered under Decreto con Fuerza de Ley N° 2 may qualify for a rental income tax exemption — confirm eligibility with the SII or a Chilean accountant.
Deductions
What Santiago STR Hosts Can Deduct
Chilean tax residents on the actual-costs regime can offset these expenses against rental income; non-residents on the flat 35% Impuesto Adicional cannot deduct expenses.
Non-residents subject to the 35% Impuesto Adicional are taxed on gross rental income with no deductions allowed. Residents should keep receipts and boletas for all claimed expenses.
Filing Calendar
Key Dates & Filing Calendar
Chile's tax year runs January–December; the annual return is filed the following April.
Miss the 30 April Formulario 22 deadline and the SII charges interest and penalties on unpaid tax. VAT-registered hosts face additional monthly deadlines.
Servicio de Impuestos Internos (SII) — sii.cl; propiedadesaysen.com (2026)
Tax Regimes
Resident vs. Non-Resident: Two Very Different Tax Treatments
Your residency status is the single biggest factor in how much tax you pay on Santiago STR income.
Global Complementary Tax (Residents)
Progressive 0–40% on net income
- Rental income added to all other worldwide income and taxed at progressive rates (0–40%)
- Full deductions allowed: depreciation, mortgage interest, gastos comunes, management fees, repairs, insurance
- First Category Tax (25%) paid at business level is creditable against personal tax
- DFL-2 properties (≤140 m², up to two per owner) may be fully exempt from rental income tax
- Declared annually on Formulario 22 by 30 April
Top marginal rate 40%
Impuesto Adicional (Non-Residents)
Flat 35% on gross rental income — no deductions
- 35% withheld on gross rental income — no expense deductions permitted
- First Category Tax (25%) paid by a Chilean administrator is creditable, reducing effective additional tax to ~10%
- A Chilean representative or property manager is typically required to handle withholding and remittance
- Furnished rentals still trigger 19% VAT on top of income tax
- DFL-2 exemption may still apply — verify with SII
35% flat rate
Depreciation
Depreciation of STR Property in Chile
The SII allows an annual depreciation deduction for rental properties; the standard rate for residential buildings is 3% of the property's fiscal value per year.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building / apartment | ~33 years (3%/year) | Standard SII depreciation rate for residential real estate; applied to the construction value, not land |
| Furniture & appliances | 3–7 years | Accelerated depreciation may apply for business-use assets; confirm with SII schedules |
| Renovations / improvements | Varies | Major improvements may be capitalised and depreciated; minor repairs expensed immediately |
Depreciation is only available to Chilean tax residents declaring under the actual-costs method. Non-residents on the 35% Impuesto Adicional cannot claim depreciation.
Chile does not have a specific depreciation recapture rule identical to the US system, but capital gains on property sold within certain periods may be taxable. Consult a Chilean tax professional on disposal.
IVA (VAT) on Furnished Rentals
19% VAT on Furnished Short-Term Rentals
Chile applies its standard 19% IVA to furnished rental income — this is the key local tax affecting Santiago STR hosts.
Unlike many countries, Santiago has no separate city-level tourist tax or bed tax. The main indirect tax is Chile's national 19% IVA, which applies to furnished rentals (including Airbnb stays). Unfurnished long-term rentals are VAT-exempt.
19% IVA on furnished STR revenue (plus contribuciones borne by owner)
Airbnb Help — Tax Collection and Remittance in Chile (airbnb.com/help/article/4119); SII — sii.cl/vat/
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Furnished STR — non-VAT-registered host | Airbnb collects and remits 19% IVA to SII under the National Deemed Supplier Regime | VAT is added to the guest price by Airbnb; you receive net payout. No VAT obligation on your end, but you must provide your RUT to Airbnb. |
| Furnished STR — VAT-registered host | Host collects 19% IVA from guests and remits monthly via Formulario 29 | You issue electronic boletas/facturas, file monthly F29, and can recover input VAT on business expenses. |
| Unfurnished long-term rental | Not applicable — VAT-exempt | No IVA obligation; income still subject to income tax. |
From October 2025, all Airbnb hosts in Chile must provide their RUT to Airbnb regardless of VAT-registration status, so Airbnb can report to the SII.
Platforms
How Airbnb & Other Platforms Handle Chilean Tax
Platform obligations in Chile are shaped by the National Deemed Supplier Regime and SII data-sharing rules.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — shares host RUT and income data with SII under Chilean tax legislation | Yes — collects & remits 19% IVA for non-VAT-registered hosts under Deemed Supplier Regime | Annual earnings summary available in host dashboard; no Chilean-specific tax form issued (not a 1099 jurisdiction) |
| Booking.com | Likely — subject to SII reporting requirements for digital platforms | Check platform settings — may collect IVA for non-registered hosts | Check your Booking.com extranet for income summaries; keep your own records |
| VRBO / Vrbo | Likely — subject to SII reporting requirements | Verify with platform — VAT handling varies | Download annual payment history from host portal; reconcile with your Formulario 22 |
Using Multiple Platforms?
If you list on Airbnb, Booking.com, and direct bookings simultaneously, you must aggregate all income on your Formulario 22. Each platform may handle IVA differently — VAT-registered hosts must issue boletas for all channels including direct bookings. Keep a single income log across all platforms.
SII Data Sharing (Chile)
Chile's SII requires digital platforms to share host RUT numbers and income data with the tax authority. This is not the EU DAC7 regime, but has a similar effect: the SII can cross-check your declared income against platform reports. Ensure your Formulario 22 matches what platforms report.
Airbnb Help — Tax Collection and Remittance in Chile (airbnb.com/help/article/4119, 2025)
Illustrative P&L: Resident Host, Santiago Apartment
Example only — based on a furnished 1-bedroom apartment earning CLP 12,000,000/year. Not tax advice.
Record-Keeping
Stay Audit-Ready with the SII
The SII can review up to six years of records; keep everything organised from day one.
| Keep | How long | Why |
|---|---|---|
| Booking records & guest invoices (boletas/facturas) | 6 years | SII can audit up to 6 years back; boletas are required for each furnished rental transaction |
| Expense receipts (repairs, gastos comunes, management fees, insurance) | 6 years | Required to substantiate deductions claimed on Formulario 22 |
| Formulario 22 and Formulario 29 filings | 6 years | Proof of timely filing and tax paid; SII retains digital copies but keep your own |
| Property purchase deed & DFL-2 registration (if applicable) | Indefinitely | Needed to prove DFL-2 exemption eligibility and calculate capital gains on eventual sale |
| Platform payout statements (Airbnb, Booking.com, etc.) | 6 years | SII cross-checks platform-reported income against your declared figures |
Chile does not have a specific 'home office' safe harbour for STR hosts. If the SII queries your return, having complete digital records in your Carpeta Tributaria and your own files is your best defence.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax advice. Chilean tax law is complex and changes regularly. Always consult a qualified Chilean tax professional (contador or abogado tributario) for advice specific to your situation.
- Airbnb — Tax Collection and Remittance in Chile — airbnb.com/help/article/4119 — official Airbnb help page on IVA collection, Deemed Supplier Regime, and RUT requirements for Chile (updated 2025)
- Propiedades Aysén — Chile Rental Income Tax Guide for Foreign Owners — propiedadesaysen.com/en/blog/chile-rental-income-tax-foreign-owners/ — detailed breakdown of Global Complementary Tax, Impuesto Adicional, DFL-2, and deductions (2026)
- Expat.cl — Real Estate Taxes in Chile — expat.cl/housing/real-estate-taxes-chile/ — covers rental income tax, VAT, contribuciones, and deductions for residents and non-residents (updated June 2026)
- Hostaway — Airbnb Rules in Chile — hostaway.com/blog/airbnb-rules-chile/ — overview of SERNATUR registration, SII obligations, VAT, and DFL-2 rules (2026)
- TheLatinvestor — Buying and Renting Out in Santiago (2026) — thelatinvestor.com/blogs/news/santiago-buy-rent-out — practical guide covering VAT on furnished rentals, gastos comunes, and net yield calculations
- Servicio de Impuestos Internos (SII) — sii.cl — Chile's official tax authority; source for Formulario 22, Formulario 29, VAT rules, and DFL-2 information
Questions
Frequently Asked Questions — Santiago STR Taxes
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