Chile Boleta de Honorarios Calculator
The withholding on a boleta de honorarios, your net fee and your annual return.
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- Free preview: your net fee after withholding in full, with the rule of each working and the first rows of the table by year; every other figure is hidden.
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Chile · boleta de honorarios SII withholding rates, the contributions of independent workers and the global complementary tax · Sources
How the boleta is worked out
The same gross fee in other years
| Year | Rate | Withheld | Net fee |
|---|
Your annual return: an estimate
| Item | Amount |
|---|
A boleta without withholding (sin retención): you pay the same rate yourself as a monthly provisional payment (PPM) on Form 29, with the extra 3% while you repay the Ley 21.242 benefit.
Withholding rates by year
| Year | Withholding |
|---|---|
| 2020 | 10,75% |
| 2021 | 11,5% |
| 2022 | 12,25% |
| 2023 | 13% |
| 2024 | 13,75% |
| 2025 | 14,5% |
| 2026 | 15,25% |
| 2027 | 16% |
| 2028 | 17% |
Rules used and official sources
- SII: the gradual increase of the boleta de honorarios withholding, year by year
- SII: worked examples of the withholding on monthly fees
- SII FAQ: the additional 3% withholding of Ley 21.242
- ChileAtiende: contributions of workers who issue boletas de honorarios
- Subsecretaría de Previsión Social: questions on the fee earners’ contributions (base, cap, coverage, order of payment)
- Ley 16.744, art. 15: the work-accident insurance contribution
- Ley sobre Impuesto a la Renta: art. 50 (presumed expenses) and art. 52 (global complementary tax)
- SII: the global complementary tax table of the 2026 return
- SII: UTM and UTA values
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Chile.
- Sources
-
This guide cites 7 sources, among them:
- Tests
- 20 automated tests check its results.
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About the Chile Boleta de Honorarios Calculator
Work out the withholding (retención) on a Chilean boleta de honorarios and the net fee you receive, at the rate of the year the boleta is issued: 15,25% in 2026, 16% in 2027 and 17% from 2028, under the gradual increase the SII publishes. A gross fee of $555.555 in 2026 has $84.722 withheld and leaves $470.833. Choose "I want a net amount" to find the gross fee to invoice for the net amount you need.
The annual part estimates what the year's withholdings do in your income tax return (Operación Renta): they first pay your social security contributions on 80% of your gross fees, then the global complementary tax, and what is left comes back to you. The yearly values (the UTA, the contribution cap, the rates of the SIS and the work-accident insurance, your AFP's commission) start at the latest official figures and can be changed to match your return. Nothing you type leaves your browser.
Without a pass, the free preview shows your net fee after withholding in full, with the rule of each working and the first rows of the table by year; a Pro pass unlocks every figure: the withholding, the gross for a net amount, the other years, the annual estimate, the summary to copy, the CSV and printing.
How to use it
- Choose whether you know the gross fee or want a net amount, and enter it in pesos (555.555 or 555555).
- Choose the year of the boleta: the withholding rate follows it. Tick the box if you are repaying the benefit for independent workers of Ley 21.242: 3% more is withheld.
- Open Your annual return to estimate the year: enter your gross fees for the year (or leave it to use 12 times this fee), your coverage choice, and any other income such as a salary.
- Check the yearly values under Rates and values of the year against your return proposal, and change them if they differ.
- With a Pro pass, or after unlocking this result, copy the summary, download the CSV or print it; without one the page shows a free preview.
Examples
Withholding $84.722 (15,25%), net $470.833
The SII’s own example: in 2025, at 14,5%, the same fee had $80.555 withheld and left $475.000.
Withholding $254.167, net $1.412.499
Invoice $1.179.941 gross: $179.941 is withheld.
$1.000.000 ÷ (1 − 15,25%), rounded to the smallest whole peso that reaches the net amount.
Withheld $1.016.666; contributions $1.059.199: nothing comes back, and the shortfall comes off the pension contribution.
With partial coverage (80% for health and pensions), the estimate is $143.707 back.
The withholding rate, year by year
The rate rises by 0,75 points a year and by 1 point in the last year (SII): 10,75% in 2020, 11,5% in 2021, 12,25% in 2022, 13% in 2023, 13,75% in 2024, 14,5% in 2025, 15,25% in 2026, 16% in 2027 and 17% in 2028. The withholding is the rate of the gross fee, rounded to the peso (SII examples). When your client does not withhold (a boleta without withholding), you pay the same rate yourself as a monthly provisional payment (PPM). While you repay the benefit for independent workers, 3% more is withheld, or added to your PPM (SII).
What the withholdings pay in the annual return
If your gross fees for the year reach five monthly minimum incomes, you contribute to social security through the return (ChileAtiende). The taxable base is 80% of the gross fees, at most 12 times the monthly cap; the insurances (SIS, work accidents, SANNA) are paid on all of it, and health (7%) and pensions (10% plus your AFP's commission) on all of it with total coverage or on a share with partial coverage (80% in the 2026 return, rising to 100% in 2028) (Subsecretaría de Previsión Social). The basic work-accident rate is 0,9%, plus an additional rate of up to 3,4% for some activities (Ley 16.744).
The withholdings pay the insurances, health and then the pension; with total coverage during the transition, any shortfall comes off the pension contribution and is not a debt. What is left pays the global complementary tax on your fees less presumed expenses of 30%, at most 15 UTA (Ley sobre Impuesto a la Renta, art. 50 and 52), and the rest is refunded.
The global complementary tax
The tax brackets are set in UTA (SII table): nothing up to 13,5 UTA, then 4% up to 30 UTA, 8% up to 50, 13,5% up to 70, 23% up to 90, 30,4% up to 120, 35% up to 310 and 40% above, each over the whole income less a fixed amount. The table of the 2026 return uses a UTA of $834.504, so the first $11.265.804 of income pays nothing. Contributions are not deductible as expenses (art. 50).
Limitations
- The annual part is an estimate: the SII’s return proposal applies the year’s official values, readjusts the withholdings for inflation and may include other income and credits. Use the values of your own return under "Rates and values of the year".
- Your AFP’s commission and the SIS rate depend on your AFP and the year; the additional work-accident rate depends on your activity; the small SANNA contribution is not included unless you enter its rate.
- People exempt from contributing (men aged 55 or more and women aged 50 or more on 1 January 2018, pensioners other than for partial disability, members of another regime) or with fees below five monthly minimum incomes for the year: tick the exemption box.
- The extra 3% of Ley 21.242 repays the benefit for independent workers and is left out of the annual estimate.
- Not tax advice: your Operación Renta and the SII decide.
Privacy
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Frequently asked questions
What do I get without a pass?
Without a pass, Chile Boleta de Honorarios Calculator shows your net fee after withholding in full, with the rule of each working and the first rows of the table by year; every other figure is hidden. Until you unlock it, the result can’t be downloaded, copied or printed. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
What is the withholding on a boleta de honorarios in 2026?
15,25% of the gross fee, rounded to the peso. It rises to 16% in 2027 and 17% in 2028. A $555.555 fee has $84.722 withheld and leaves $470.833.
How do I work out the gross fee for a net amount?
Divide the net amount by 1 minus the rate: in 2026, net ÷ 0,8475. The calculator rounds to the smallest whole peso whose net reaches your amount: $1.000.000 net needs a boleta of $1.179.941.
Will I get the withholding back in my annual return?
Only what is left after your contributions and your global complementary tax. With total coverage the contributions take most or all of it for moderate fees; with partial coverage part of it can come back. The annual part of the calculator estimates it.
What is the extra 3%?
An additional withholding for people repaying the benefit for independent workers under Ley 21.242. The client withholds it with the normal withholding; on a boleta without withholding it is added to your PPM.
Are my figures sent anywhere?
No. Everything is calculated in your browser; nothing you enter is uploaded or stored on a server.