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MONTO DE CALCULO DEL IMPUESTO ÚNICO DE SEGUNDA
CATEGORÍA Y GLOBAL COMPLEMENTARIO |
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| Períodos | Monto de la renta líquida imponible | Factor | Cantidad a rebajar no incluye el 10% de una UTM | Tasa de Impuesto Efectiva, máxima por cada tramo | |
| Desde | Hasta | ||||
| MENSUAL | _ | $594.904,50 | 0 | -.- | Exento |
| $594.904,51 | $1.322.010,00 | 0,04 | $23.796,18 | 2,20% | |
| $1.322.010,01 | $2.203.350,00 | 0,08 | $76.676,58 | 4,52% | |
| $2.203.350,01 | $3.084.690,00 | 0,135 | $197.860,83 | 7,09% | |
| $3.084.690,01 | $3.966.030,00 | 0,23 | $490.906,38 | 10,62% | |
| $3.966.030,01 | $5.288.040,00 | 0,304 | $784.392,60 | 15,57% | |
| $5.288.040,01 | $6.610.050,00 | 0,355 | $1.054.082,64 | 19,55% | |
| $6.610.050,01 | Y MAS | 0,4 | $1.351.534,89 | MAS DE 19,55% | |
| QUINCENAL | -.- | $297.452,25 | 0 | -.- | Exento |
| $297.452,26 | $661.005,00 | 0,04 | $11.898,09 | 2,20% | |
| $661.005,01 | $1.101.675,00 | 0,08 | $38.338,29 | 4,52% | |
| $1.101.675,01 | $1.542.345,00 | 0,135 | $98.930,42 | 7,09% | |
| $1.542.345,01 | $1.983.015,00 | 0,23 | $245.453,19 | 10,62% | |
| $1.983.015,01 | $2.644.020,00 | 0,304 | $392.196,30 | 15,57% | |
| $2.644.020,01 | $3.305.025,00 | 0,355 | $527.041,32 | 19,55% | |
| $3.305.025,01 | Y MAS | 0,4 | $675.767,45 | MAS DE 19,55% | |
| SEMANAL | -.- | $138.811,05 | 0 | -.- | Exento |
| $138.811,06 | $308.469,00 | 0,04 | $5.552,44 | 2,20% | |
| $308.469,01 | $514.115,00 | 0,08 | $17.891,20 | 4,52% | |
| $514.115,01 | $719.761,00 | 0,135 | $46.167,53 | 7,09% | |
| $719.761,01 | $925.407,00 | 0,23 | $114.544,82 | 10,62% | |
| $925.407,01 | $1.233.876,00 | 0,304 | $183.024,94 | 15,57% | |
| $1.233.876,01 | $1.542.345,00 | 0,355 | $245.952,62 | 19,55% | |
| $1.542.345,01 | Y MAS | 0,4 | $315.358,14 | MAS DE 19,55% | |
| DIARIO | -.- | $19.830,15 | 0 | -.- | Exento |
| $19.830,16 | $44.067,00 | 0,04 | $ 793.21 | 2,20% | |
| $44.067,01 | $73.445,00 | 0,08 | $2.555,89 | 4,52% | |
| $73.445,01 | $102.823,00 | 0,135 | $6.595,36 | 7,09% | |
| $102.823,01 | $132.201,00 | 0,23 | $16.363,55 | 10,62% | |
| $132.201,01 | $176.268,00 | 0,304 | $26.146,42 | 15,57% | |
| $176.268,01 | $220.335,00 | 0,355 | $35.136,09 | 19,55% | |
| $220.335,01 | Y MAS | 0,4 | $45.051,16 | MAS DE 19,55% | |