Chile VAT calculator (IVA 19%)
Chile VAT calculator (IVA 19%)Chilean VAT (IVA) is a single rate of 19% on the taxable base under article 14 of DL 825. To add it, multiply the net price by 1.19; to take it out of a price that includes it, divide by 1.19.
Worked example · Vat Amount
With Amount of 100,000, this model computes Vat Amount of 19,000. See the full working.
✓ Verified against 3 self-test cases Updated for 2026 · sources checked 2026-10-12
How iva (vat) in Chile is calculated
Article 14 of DL 825 sets one rate: *"Los contribuyentes afectos a las disposiciones del presente Título pagarán el impuesto con una tasa de 19% sobre la base imponible."* It has been 19% since Ley 19.888 in 2003, and the consolidated text in force from 5 March 2026 still says so.
**Adding and removing IVA.** 100,000 CLP net carries 19,000 CLP of IVA, for 119,000 gross. Going the other way, divide by 1.19 — the IVA inside a 119,000 price is 19,000, not 19% of 119,000 (22,610), which is the most common mistake in "sacar IVA" sums.
There is **no turnover threshold**: anyone who habitually sells taxable goods or services is an IVA taxpayer, with a simplified regime for small taxpayers. Exports are exempt, and in some sectors the buyer withholds and pays the tax instead of the seller (cambio de sujeto). Estimate, not tax advice.
Worked example
ShowHide the full working: 3 inputs, 5 computed steps
| Inputs | |
|---|---|
| Amount (CLP) | 100,000 |
| Direction | Add VAT (net → gross) |
| No IVA charged by you: an exempt export, or the buyer withholds and pays the tax (cambio de sujeto) | no |
| Computed by the engine | |
| Rate | 0.19 |
| Effective Rate | 0.19 |
| Net Amount ✓ pinned | 100,000 |
| Vat Amount ✓ pinned | 19,000 |
| Gross Amount ✓ pinned | 119,000 |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
¿Cuál es la tasa del IVA en Chile?
19% sobre la base imponible, según el artículo 14 del DL 825. Es una tasa única para todas las ventas y servicios afectos.
¿Cómo sacar el IVA de un precio?
Divide el precio con IVA por 1,19 para obtener el neto; la diferencia es el IVA. En 119.000 CLP, el neto es 100.000 y el IVA 19.000.
Is there a VAT registration threshold in Chile?
No. Any habitual seller of taxable goods or services is a VAT taxpayer; small taxpayers may use a simplified regime instead.
Has the IVA rate changed recently?
No. It has been 19% since Ley 19.888 (2003), and the consolidated DL 825 in force from 5 March 2026 still states 19%.
Sources
- DL 825, Ley sobre Impuesto a las Ventas y Servicios, art. 14 — tasa de 19% (Biblioteca del Congreso Nacional, LeyChile; Última Versión vigente desde 2026-03-05) · checked 2026-10-12
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 3 self-test cases; the sources support that the formula matches the rules.
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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