Sociedad Anónima Cerrada S.A.Chile
What it takes to form, own and run a public limited company 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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suministrado por accionistas responsables sólo por sus respectivos aportes
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Sociedad Anónima Cerrada (S.A.) Dos o más accionistas.
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El directorio de las sociedades anónimas cerradas no podrá estar integrado por menos de tres directores
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No, no existe un capital mínimo establecido por la ley.
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La actuación o trámite 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 Categoría (IDPC) para 2025 es de 27%.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Required
- Paying up the capital
- The initial capital must be fully subscribed and paid within three years; otherwise it is reduced to the amount subscribed and paid (Ley 18.046 art. 11).
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El capital inicial deberá quedar totalmente suscrito y pagado en un plazo no superior a tres años.
Own it
Who may own and run it
- Directors
- At least 3 · one must live there
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El directorio de las sociedades anónimas cerradas no podrá estar integrado por menos de tres directores
- Shareholders
- At least 2 · a company may be one
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Sociedad Anónima Cerrada (S.A.) Dos o más accionistas.
- Members
- At least 2
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Sociedad Anónima Cerrada (S.A.) Dos o más accionistas.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- No
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En las sociedades anónimas cerradas, el envío de la memoria y balance se efectuará sólo a aquellos accionistas que así lo soliciten.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- External audit firm appointed annually: stated for open companies (sociedades anónimas abiertas) only; the Ley 18.046 article read does not impose it on closed companies.
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La junta ordinaria de accionistas de las sociedades anónimas abiertas deberá designar anualmente una empresa de auditoría externa
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 Raíces) and Diario Oficial
Ley 18.046 art. 5: extract registered in the Registro de Comercio and published in the Diario Oficial within 60 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).
- Ordinary shareholders meeting
- 4 months after the end of the accounting period
Ley 18.046 art. 58: the board must call the ordinary meeting to be held within the four-month period (cuatrimestre) following the balance date. The statutes fix the closing date; if silent it is 31 December.
What is public
Not in our records What the register shows the public is not in our records for the S.A..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 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 Categoría (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
- Dissolution by extraordinary shareholders meeting (Ley 18.046 art. 103), or by expiry of term, by all shares falling into one person's hands for more than 10 days, or by final court judgment; a company that has started activities first declares Término de Giro at the SII.
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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 declaración del Término de Giro.
- Statutory fee
- Free
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La actuación o trámite 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%, según lo fija el artículo 14° de la LIVS.
- Other rates
- None
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Los contribuyentes afectos a las disposiciones del presente Título pagarán 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 día doce del mes siguiente al período 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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad Anónima Cerrada (S.A.)
- ISO 20275 code
- OA6NSecondary GLEIF, Entity Legal Forms code list