Chile self-employed take-home calculator (boletas de honorarios)

What you receive from a boleta de honorarios in Chile is the gross amount minus a 15.25% retención in 2026 — not a tax, but a prepayment of your mandatory pension and health contributions, settled at the annual return.

Worked example: with Annual gross honorarios of 24,000,000, this model computes Received during the year 20,340,000. See the full breakdown.

⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22

How boletas de honorarios in Chile is calculated

The retención on a boleta de honorarios is widely misread as income tax. It is not. Since Ley 21.133 it is the mechanism that funds the mandatory pension, health and insurance contributions that independent workers previously avoided, and it is being ratcheted up on a published schedule: 14.5% in 2025, 15.25% in 2026, 16% in 2027 and 17% in 2028.

The contributions themselves are computed on 80% of annual gross honorarios, and the whole position — retención already withheld, contributions owed, and Impuesto Global Complementario on top — is reconciled once a year in the Operación Renta. That is why a freelancer can receive a refund one year and a demand the next on almost identical income.

Worked example

24,000,000 CLP of honorarios in a year
Annual gross honorarios (CLP)24000000
Retención (15.25%) ✓3660000
Contribution base (80%) ✓19200000
Received during the year ✓20340000

Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.

Frequently asked questions

How much is withheld from a boleta de honorarios in 2026?

15.25% of the gross amount. On 24,000,000 CLP of honorarios that is 3,660,000 CLP withheld across the year, leaving 20,340,000 CLP received.

Is the retención a tax?

No. It prepays your mandatory pension, health and insurance contributions, whose base is 80% of annual gross honorarios. Any difference is settled in the Operación Renta along with income tax.

Will the rate keep rising?

Yes, by statute: 16% in 2027 and 17% in 2028, completing the gradual transition set out in Ley 21.133.

Sources

Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.

Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.

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