Empresa Individual de Responsabilidad Limitada E.I.R.L.Chile
What it takes to form, own and run a sole trader in Chile, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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La empresa responde exclusivamente por las obligaciones contra铆das dentro de su giro, con todos sus bienes.
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Se autoriza a toda persona natural el establecimiento de empresas individuales de responsabilidad limitada, con sujeci贸n a las normas de esta ley.
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No, no existe un capital m铆nimo establecido por la ley.
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La actuaci贸n o tr谩mite de una empresa o sociedad en el portal del Registro de Empresas y Sociedades, www.RegistroDeEmpresasySociedades.cl, no tiene costo.
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Tasa de Impuesto de Primera Categor铆a (IDPC) para 2025 es de 27%.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Paying up the capital
- The deed states the amount of capital transferred to the company and whether it is paid in money or in kind (Ley 19.857 art. 4(c)); the owner answers with his own assets for the effective payment of the contribution he committed to make (art. 8). Capital still to be paid is brought in within the period the founder sets in the statutes (registry FAQ 28).
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El monto del capital que se transfiere a la empresa, la indicaci贸n de si se aporta en dinero o en especies y, en este 煤ltimo caso, el valor que les asigna
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 1 路 at most 1 路 individuals only
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Se autoriza a toda persona natural el establecimiento de empresas individuales de responsabilidad limitada, con sujeci贸n a las normas de esta ley.
- Members
- At least 1 路 at most 1 路 one person may form it alone
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Empresa Individual de Responsabilidad Limitada (E.I.R.L.) Una persona natural, sin socios. Un solo giro.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the E.I.R.L..
Important dates
When each obligation falls due, as the authority states it.
- Register an extract of the deed in the Registro de Comercio and publish it once in the Dia
- 60 days after incorporation
With Registro de Comercio (Conservador de Bienes Ra铆ces) and Diario Oficial
Ley 19.857 art. 5: extract registered and published within sixty days of the date of the deed. Companies formed in the Registro de Empresas y Sociedades are not subject to this: Ley 20.659 art. 21 replaces the Registro de Comercio entry and the Diario Oficial publication with the form entered in the Registro. Counted from the date of the deed (a calendar-day count is assumed, not stated).
What is public
Not in our records What the register shows the public is not in our records for the E.I.R.L..
Tax
Tax on profit
How this company type is taxed, which can differ from its place鈥檚 headline rate.
Varies 路 27%
First-category tax (IDPC) under the SII regime the company is in: general semi-integrated regime 27% (2025); Pro Pyme General 12.5% (2025); Pro Pyme Transparente taxes the owners on their share of profit. Which regime a given company may use was not read from the SII page.
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Tasa de Impuesto de Primera Categor铆a (IDPC) para 2025 es de 27%.
- CFC rules in Chile
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Before dissolving, a company that has started activities declares T茅rmino de Giro at the SII; the usual route is then the Disoluci贸n form signed by the partners or shareholders in the Registro de Empresas y Sociedades.
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para disolver tu empresa o sociedad debes acudir previamente a la oficina del Servicio de Impuestos Internos (SII) correspondiente al domicilio tributario, donde debes realizar la declaraci贸n del T茅rmino de Giro.
- Statutory fee
- Free
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La actuaci贸n o tr谩mite de una empresa o sociedad en el portal del Registro de Empresas y Sociedades, www.RegistroDeEmpresasySociedades.cl, no tiene costo.
Every business in Chile
VAT
- The tax
- VAT (value added tax)
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El Impuesto a las Ventas y Servicios grava la venta de bienes y prestaciones de servicios que define la ley del ramo, efectuadas entre otras, por las empresas comerciales, industriales, mineras, y de servicios
- Standard rate
- 19%
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La tasa del Impuesto al Valor Agregado (IVA) es de un 19%, seg煤n lo fija el art铆culo 14掳 de la LIVS.
- Other rates
- None
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Los contribuyentes afectos a las disposiciones del presente T铆tulo pagar谩n el impuesto con una tasa de 19% sobre la base imponible.
- Registration threshold
- Not in our records
- A foreign company
- See the note
The SII keeps a "Contribuyentes extranjeros" section under Inicio de Actividades, but the pages read today state no turnover threshold or first-supply rule for a business with no establishment in Chile.
- Returns filed
- Monthly
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El plazo para presentar el Formulario 29 es hasta el d铆a doce del mes siguiente al per铆odo tributario que se desea declarar.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
1 service names Chile on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Empresa Individual de Responsabilidad Limitada (E.I.R.L.)
- ISO 20275 code
- QFYCSecondary GLEIF, Entity Legal Forms code list