Chile Revises Asset Lists and Market Prices for 2% Luxury Tax Implementation

• Chile’s Internal Revenue Service has updated the list of assets and market prices for the luxury tax
• Resolution No. 39 was published on 27 March 2025
• The luxury tax is a 2 percent annual tax on certain high-value items
• The tax applies to helicopters, airplanes, yachts, and certain vehicles
• The list of taxable assets is updated quarterly
• The update is based on information from relevant authorities
• The updated list is published on the official website and in the Official Gazette

Source: sii.cl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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