Aug 28, 2025 1 min read

Chile - SII: September 2025 monthly withholding tables (Impuesto Único Segunda Categoría) issued

Chile’s tax authority (SII) issued Circular No. 50 (Aug 11, 2025) setting the September 2025 monthly withholding tables for employment income (Impuesto Único de Segunda Categoría). The SII “Tablas mensuales” page also shows the September 2025 tables. Use the September tables for wages paid in September.

Effective Date

Published

Impact

  • Withholding brackets/amounts for September payroll are defined; misapplication can cause under/over-withholding.

Payroll action

SII

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