# Calculadora IVA Chile 2026 — 19% (add or remove)

Source page: https://valem.run/calculators/chile/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100,000, this model computes Vat Amount of 19,000.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (CLP) | number |
| `direction` | Direction | string |
| `reverseCharge` | No IVA charged by you: an exempt export, or the buyer withholds and pays the tax (cambio de sujeto) | boolean |

## 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)](https://www.bcn.cl/leychile/navegar?idNorma=6369) (checked 2026-10-12)

## What this page claims

The Valem engine reproduces this model's formula through 3 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/chile/vat.json
- Compute by URL: https://valem.run/calculators/chile/vat.json?amount=100000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `chile/vat`)