Legal Entity Setup & Back-Office Services in Chile

Complete Chile Entity Incorporation with Ongoing HR, Payroll, Accounting, Tax, and Compliance Support

Last Updated: October 16, 2025
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Country Overview

Chile is a stable, high-income economy in South America, known for its strong institutional framework, trade openness, and strategic access to the Pacific. Rich in natural resources, with well-developed finance, mining, agriculture, and increasingly tech and renewable energy sectors. The legal, financial, and regulatory environment is relatively transparent, making Chile an attractive destination for foreign investment and regional expansion. 

Capital City

Santiago

Language

Spanish

Currency

Chilean Peso (CLP)

Business Hubs

Santiago, Valparaíso, Concepción, Antofagasta, La Serena

Expand Your Business in Chile

Unlock growth opportunities in Chile with Cerity Global as your trusted partner. We offer end-to-end support for establishing your legal entity, navigating Chile’s often complex regulatory landscape with clarity and efficiency. 

From company registration to ongoing back-office support, including HR, payroll, benefits, accounting, tax and compliance, Cerity Global simplifies the process so you can focus on growing your business. 

Need to hire quickly before your entity is set up? We offer interim EOR services in Chile, enabling you to onboard talent fast. Once your entity is established, we ensure a smooth transition of your employees from the EOR Structure to your own legal entity, without disrupting payroll or compliance. 

Our experts stay ahead of regulatory changes to keep your operations aligned with Chile’s employment and tax laws, helping you scale confidently and compliantly. 

Legal Entity Setup

Types of legal entity setups for international expansion in Chile

Sociedad Anónima (S.A.)

Similar to a public joint stock company, an S.A. ideal for larger operations. Additionally, this type of a legal entity setup can be publicly listed and is subject to enhanced disclosure rules. 

Sociedad de Responsabilidad Limitada (SRL)

SRL is a private limited liability company suitable for small to medium-sized businesses. In this gtype of entity the ownership is limited and transfer of shares is more restrictive. 

Sociedad por Acciones (SpA)

This kind of a legal entity setup is simplified joint stock company which is increasingly popular for startups or and foreign investors for its flexibility and ease of ownership transfer. 

Branch Office

A branch of a foreign parent company operating in Chile. A branch must comply with Chilean regulations and tax obligations but doesn’t have independent legal personality. 

Resident Director Requirements

Sociedad Anónima (S.A.)

A Sociedad Anónima requires a board of directors (at least 3 for open corporations). However, no legal residency is mandated unless publicly listed. 

Sociedad de Responsabilidad Limitada (SRL)

An SRL has no residency requirements, and a local legal representative is typically needed for tax and banking purposes. 

Sociedad por Acciones (SpA)

There is no residency requirements in a SpA and a local legal representative is typically needed for tax and banking purposes. 

Branch Office

A branch office must appoint a Chilean resident as a local agent with legal authority. 

Bank Account Setup

Bank account setup in Chile follows stringent procedures due to comprehensive regulatory requirements: 

 Bank Account Setup in Chile: Process and Requirements 

 

Before Incorporation: 

  • Banks generally require proof of incorporation before opening a business account 
  • It is not possible to open an account without registration 

 After Incorporation: 

  • Full access to business banking services once registration is complete 
  • Online banking and electronic payment systems available 
  • Compliance with Superintendencia de Bancos e Instituciones Financieras (SBIF) and Unidad de Análisis Financiero (UAF) required 

Note: 

Note: A corporate bank account in Chile can only be opened after completing company incorporation and obtaining a tax ID (RUT). In-person verification by the legal representative is generally required, and account opening may take 2–4 weeks depending on the bank’s due diligence process. 

  Required documents include certificate of incorporation and Articles of Association, extract from the commercial registry, board resolution authorizing account opening, identification and documents of all directors, shareholders, and beneficial owners, business plan and proof of business activities in Chile, proof of registered office address, and tax file number (RUT) from the Chilean Tax Authority (SII). 

Why Choose Cerity Global's Legal entity setup service?

Cerity Global supports companies in their global expansion plans and helps in legal entity setup, registration and ongoing support services. With us, you can quickly set up a legal entity, operate compliantly, and expand globally. Banking and account activation timelines vary by bank and the completeness of documentation; allow several business days to a few weeks in practice. 

Human Resources

Employment in Chile is primarily governed by: 

  • Labor Code (Código del Trabajo)  
  • Health and Social Security regulations 
  • Labor Directorate (Dirección del Trabajo) 
  • Collective agreements and individual employment contracts 

Employment contracts must be written in Spanish.  

Some of the standard details mentioned in the written contract include: 

  • Job details 
  • Remuneration 
  • Benefits 
  • Termination and notice period 
  • Confidentiality agreements 
  • Non-compete clauses 
  • and more 

Types of employment relationships

The different types of employment relationships are: 

Permanent Employment 

The standard form of employment where employer and employee do not set a fixed end date. Permanent employees are entitled to severance, social benefits, statutory leave, and termination rights. An employment contract may convert automatically to indefinite status if a fixed‑term contract is renewed more than once, or if the employee continues working after its expiration with the employer’s knowledge. 

Fixed-Term Employment 

These contracts have a specified end date and are typically used for short‑term, project, or seasonal work. Fixed‑term contracts typically last up to one year and can be renewed once under that duration of restriction. For individuals with professional or technical qualifications from higher education, the fixed‑term can extend up to two years. If renewed beyond the allowed limit or continued post expiry, such contracts may automatically convert into permanent contracts. 

Part-Time Employment 

Under part‑time contracts, employees work fewer hours than full‑time employees. The benefits and entitlements are proportional to the hours worked, but part‑time workers are still eligible for social insurance, leave, and other rights under the Labor Code. The law limits some benefits in proportion, for example remuneration and severance, depending on the ratio of part‑time hours to full‑time hours.  

Temporary Employment 

Temporary employment is when employment is through temporary staffing agencies, subject to specific regulations. Temporary workers have rights to equal treatment regarding basic working conditions after certain periods. 

Chile does not impose a statutory maximum probationary period in all cases. When used, probationary terms must be clearly stated in the employment contract, and practices vary by employer and sector. 

According to the Law No. 21,561, effective April 2023, the statutory ordinary workweek has been reduced from 45 hours to 40 hours, to be phased in over five years beginning April 26, 2024.  

  • In the first phase, the workweek will be 44 hours per week from April 2024 
  • In the second phase, 42 hours starting 2026 
  • The third phase will have 40 working hours in 2028 

The standard workday cannot exceed 10 hours.  

Overtime 

Overtime work is limited to two hours per day. 

  • Effective May 1, 2025, the monthly minimum wage increased for: 
  • Employees aged 18 to 65 – CLP529,000 
  • Employees under 18 or over 65 – CLP394,622 
  • Increase scheduled for January 1, 2026, are: 
  • Employees aged 18 to 65 – CLP539,000 
  • Employees under 18 or over 65 – CLP402,082 
  • Overtime hours are paid at a rate of 150% more than the regular hourly wage. 

Notice periods in Chile vary based on length of service and method of payment: 

Severance pay, for employees dismissed without cause or for company needs, is one month’s salary for each year of service, capped at 11 years and a maximum of 90 UF per month. If the required 30-day notice is not given, the employee is entitled to one month’s pay in lieu of notice. 

Foreign nationals can live and work in Chile by securing appropriate work authorization. The process varies significantly based on nationality and visa type. 

Work Visa & Permit Options in Chile 

B-1 Work Visa (Visa Sujeta a Contrato) 

For foreign nationals with a confirmed job offer from a Chilean employer. 

  • Who it’s for: Skilled professionals and specialists across industries 
  • Requirements: Signed labor contract, employer sponsorship, health clearance 
  • Processing Time: 1–3 months 
  • Validity: Initially 1 year, renewable for up to 5 years 
  • Limitations: Employer-specific; changes require reapplication 

Temporary Residence Visa (A-1) 

Ideal for foreign investors, entrepreneurs, and individuals with economic or professional ties to Chile. 

  • Who it’s for: Business owners, entrepreneurs, and professionals 
  • Investment Requirements: Varies by sector and business type 
  • Validity: 1 year, renewable 
  • Benefits: Leads to permanent residency after 2 years 
  • Family: Dependents eligible for accompanying visas 

Expert Worker Visa (Visa de Trabajo para Profesionales Altamente Calificados) 

Streamlined route for highly skilled professionals in priority sectors. 

  • Requirements: Advanced degree, relevant experience, minimum salary thresholds 
  • Sectors: Technology, R&D, academia, healthcare, engineering 
  • Benefits: Faster processing, multi-year validity 
  • Validity: Up to 5 years based on credentials 

Investor Visa 

For individuals making substantial investments in Chilean businesses or real estate. 

  • Minimum Investment: Approx. USD 500,000 
  • Eligible Sectors: Productive enterprises creating local employment 
  • Real Estate Option: Permitted for residential or commercial investment 
  • Residency Path: Can lead to permanent residency

Student-to-Work Transition 

For international graduates from Chilean universities seeking to remain for employment. 

  • Eligibility: Completed degree from a Chilean academic institution 
  • Duration: 1-year extension post-graduation to find a job 
  • Requirements: Job offer relevant to field of study 
  • Transition: Simplified path to a work visa 
  1. Secure a valid job offer (not required for investors/entrepreneurs) 
  2. Employer applies for work permit approval with the Ministry of Interior 
  3. Apply for visa at Chilean consulate abroad 
  4. Enter Chile and register with the Civil Registry and Identification Service 
  5. Obtain temporary residence and Chilean RUT (tax ID) 
  6. Register with tax and social security authorities 

Key Requirements: 

  • Clean criminal background check 
  • Valid health insurance and medical clearance 
  • Proof of qualifications and work experience 
  • Spanish proficiency is beneficial but not mandatory 
  • Sector-specific quotas or eligibility criteria may apply 

Chile offers fast-track visa routes for qualified professionals in tech, science, and innovation sectors to strengthen its knowledge-based economy. 

Leave Entitlements and Employee Benefits

Annual Leave

Permanent employees are entitled to 15 working days of paid annual leave, increasing with seniority. 

Employees are entitled to paid sick leave after 3 months of employment: 

  • 1.5 days per month worked in the first year 
  • 18 days per year after the first year 
  • Sick pay is calculated at average daily wage 
  • Medical certificate required after 2 consecutive days 

Female employees are entitled to 18 weeks of maternity leave: 

  • 6 weeks before birth 
  • 12 weeks after birth 

  

Male employees are entitled to 5 days of paternity leave. 

The following statutory holidays are observed in Chile: 

  • New Year’s Day 
  • Good Friday 
  • Labor Day 
  • Navy Day 
  • Our Lady of Mount Carmel 
  • Assumption of Mary 
  • National Day 
  • Army Day 
  • Reformation Day 
  • Feast of the Immaculate Conception 
  • Christmas Day 
  • New Year’s Eve 

Payroll

The most common pay frequency is monthly.

Payslips are mandatory and must include detailed breakdown of gross salary, deductions, taxes, and net pay in Spanish and translations may be necessary for foreign employees).

Mandatory Bonus

There is no mandatory bonus, however there is a customary year-end bonus called Aguinaldo.

Benefits

Chile has a comprehensive social insurance system with mandatory contributions covering pension, health, unemployment insurance, work-related injury, and disability benefits for employees. 

Accounting Standards

Accounting standards in Chile follow Chilean Generally Accepted Accounting Principles (Chilein GAAP) for most companies, while public companies must use International Financial Reporting Standards (IFRS). 

Reporting Requirements and Thresholds

Companies in Chile must file annual financial statements and tax returns with the Internal Revenue Service (SII), including balance sheet, income statement, and supporting documentation. 

  • Financial year: January 1 to December 31, though other 12-month periods are permitted with approval. 
  • Financial statements must include: 
  • Balance sheet 
  • Income statement 
  • Statement of changes in equity 
  • Cash flow statement (for larger companies) 
  • Notes to financial statements 
  • Electronic filing of tax returns and financial statements is mandatory for most entities in Chile through the Chile Tax Authority’s online system. 

Audit Requirements and Thresholds

Statutory audit is required for companies that exceed two of the following thresholds:   

  • Annual revenue > ILS 50 million 
  • Total assets > ILS 25 million 
  • Average number of employees > 50 persons 

Public companies, banks, insurance companies, and companies with public debentures have mandatory audit requirements regardless of size. 

 Audits must be conducted by qualified auditors certified by the Institute of Certified Public Accountants in Chile. 

Taxes and Contributions

Corporate Tax

The standard corporate tax rates are: 

  • 27% for large companies 
  • temporarily reduced rate of 12.5% for small and medium-sized enterprises (SMEs) 

VAT

Chile levies VAT at a standard rate of 19%. 

Filing Dates

Companies must file annual tax returns (Form 22) and financial statements with the SII. Reporting deadlines can vary; private companies often have deadlines around April for prior year filings. Public companies may face earlier or additional submission obligations. 

Penalties

Penalties for late filing and tax non-compliance can include monetary fines and criminal penalties for serious breaches. 

Transfer Pricing

Chile has well-established transfer pricing regulations, aligned with OECD guidelines, applicable to all transactions between related parties. 

Key aspects include: 

  • Documentation required for intercompany transactions above thresholds 
  • Transfer pricing study required to justify arm’s length pricing 
  • Primary & secondary adjustments imposed for non-compliance 
  • Advance Pricing Agreements (APAs) available through the Chilean Internal Revenue Service (SII) 

Country by Country Reporting

Chile enforces BEPS-compliant CbC reporting for multinational enterprises.  

  • Applicable to: Groups with global consolidated revenues over EUR 750 million 
  • Filing Deadline: 12 months after the fiscal year-end of the ultimate parent entity 
  • Local Filing: Required if parent’s country lacks a competent authority agreement with Chile 

Master File and Local File Requirements and Thresholds

Chile follows OECD transfer pricing documentation standards: 

Master File 

  • Required for: MNEs with revenue > EUR 750 million 
  • Content: Group structure, global operations, intangible assets, financing, and TP policies 
  • Filing: With annual tax return (within extended deadline) 

Local File 

  • Required for: Local entities with related-party transactions > CLP 200 million (approx. USD 215,000) annually 
  • Content: Detailed information on local controlled transactions 
  • Retention: Documentation must be maintained and submitted within 60 days upon request 

Data Protection & AML Compliance

General Data Protection Act

Chile’s data privacy framework is currently governed by Law No. 19.628 on the Protection of Private Life and is undergoing modernization to align with GDPR standards. 

AML (Anti-Money Laundering)

Chile’s AML framework is governed by Law No. 19.913, enforced by the Unidad de Análisis Financiero (UAF), and follows FATF recommendations. 

Obligated entities: Banks and financial institutions, insurance and securities firms, money remitters, credit card issuers, real estate agents, lawyers, and notaries (for certain transactions), casinos and dealers in precious metals and stones. 

Key requirements: 

  • Customer Due Diligence (CDD) and Enhanced Due Diligence 
  • Suspicious Transaction Reports (STR) to the UAF 
  • Recordkeeping: Minimum 5 years 
  • Appointment of a compliance officer 
  • AML-specific staff training programs 
  • Monitoring systems for high-risk activity 
  • Reporting of cash transactions exceeding CLP 10 million (approx. USD 11,000) 

Penalties: Significant administrative fines up to CLP 500 million (USD 550,000), plus criminal penalties including imprisonment up to 10 years of imprisonment for serious violations, and revocation of business licenses for repeated or egregious violations. 

Why Chile?

Reasons you should setup legal entity in Chile: 

  • Latin America’s most open economy 
  • Member of the OECD and 30+ FTAs 
  • Robust legal protections for foreign investors 
  • Business-friendly government 
  • Rich in strategic resources (copper, lithium, renewables) 

Cerity Global ensures your business expansion in Chile is fast, compliant, and future-ready, so you can focus on growth while we manage the back-office tasks. 

 Economic figures are subject to change based on quarterly reports and market conditions. 

Cerity Global as your legal entity setup partner in Chile

Cerity Global combines deep local knowledge with proven expertise to make your Chile business establishment effortless and compliant. Whether you’re looking for legal entity setup and registration or ongoing support, we’re your trusted partner for sustainable global expansion in Chile. 

 Disclaimer – The information provided is for informational purposes only and does not constitute legal, business, or tax advice. Entity setup requirements, tax rates, and economic data are subject to change and may vary by location. 

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