Net Salary Calculator (Chile)
This calculator estimates your net salary in Chile from your gross monthly pay. It deducts the mandatory social security contributions (AFP pension, health and unemployment insurance, around 18.75% of gross) and then applies the Second Category Income Tax on the remaining income, expressed in UTM. In Chile salaries are thought of monthly, so it is the quickest way to know, before signing a contract or negotiating a raise, how much money really reaches your account each month.
Rough estimate using social security contributions (~18.75%: AFP pension 10% + fee ~1.15% + health 7% + unemployment insurance 0.6%) and the 2026 Second Category Income Tax on the taxable base in UTM. The AFP fee varies by pension fund manager; the tax only applies from ~13.5 UTM. Check your payslip or an accountant for the exact figure.
Net monthly salary
Annual net (×12):
Contributions (AFP+health+unemployment)
Income tax
Total deductions
Gross monthly salary (CLP)
Publicidad
How it works
The calculation starts from the taxable salary (imponible): your gross pay, up to a ceiling of CLP 3,674,340 (≈90 UF). A combined 18.75% rate is deducted from that base, grouping the mandatory contributions: 10% to the AFP for your pension fund, the fund manager fee (≈1.15%, depending on the AFP), 7% for health (Fonasa or Isapre) and 0.6% for unemployment insurance. What remains is the taxable base. For the Second Category Income Tax, that base is converted to UTM by dividing it by the value of the Monthly Tax Unit (2026 ≈ CLP 71,649) and the progressive table is applied: the first 13.5 UTM are exempt and bracket rates from 4% up to 40% run on the excess. Contributions plus tax make the total deduction; the net is the gross minus both, and ×12 gives the annual reference.
How the net salary in Chile is calculated in 2026
The calculator applies a combined pension-and-social rate of 18.75% on the taxable salary and then the Second Category Income Tax on what is left. It is a simplification: it uses a reference AFP fee (each manager charges its own), takes the 7% health rate of the minimum plan (a pricier Isapre raises that percentage) and caps the taxable base at 90 UF. These are the components:
| Item | Rate or bracket | Note |
|---|---|---|
| AFP (pension) | 10% | Goes to your individual capitalization account |
| AFP fee | ≈1.15% | Varies by fund manager; a reference value here |
| Health (Fonasa or Isapre) | 7% | Legal minimum; a pricier Isapre plan raises the % |
| Unemployment insurance | 0.6% | Employee share on an open-ended contract; its own 135.2 UF taxable cap, higher than the 90 UF applied to the rest |
| Total contributions | 18.75% | Combined rate on the taxable salary, capped at CLP 3,674,340 (≈90 UF) |
| Second Category Income Tax | 0% → 40% | Progressive table in UTM on the taxable base; exempt up to 13.5 UTM |
A step-by-step example
Take a gross salary of CLP 1,200,000 a month. As it is below the ceiling, all of it is taxable. The 18.75% contributions come to CLP 225,000, leaving a taxable base of CLP 975,000. Converted to UTM (975,000 ÷ 71,649) that is 13.61 UTM: it barely exceeds the 13.5 UTM exemption, so only the 0.11 UTM excess is taxed at 4%, about CLP 310 of income tax. The total deduction is CLP 225,310 (18.78% of gross) and the net salary is CLP 974,690. It shows clearly why, near the tax-free threshold, the tax barely weighs: almost the entire deduction is pension and social contributions.
Publicidad
Preguntas frecuentes
- What share of the salary goes to the AFP and what is the fee?
- A mandatory 10% of your taxable salary goes to the AFP, into your individual pension account. On top of that the fund manager charges a fee, around 1.15% depending on which AFP you are with. This calculator folds both — plus the 7% health and 0.6% unemployment — into a single combined 18.75% deduction.
- Do Fonasa or Isapre change the 7% health contribution?
- The legal minimum is 7% of your taxable salary, whether you are with Fonasa (public) or an Isapre (private). With Fonasa it is exactly 7%; with an Isapre, if your chosen plan costs more than that 7%, you pay the difference on top, so your real health deduction can be higher. The calculator assumes the 7% minimum.
- From what salary do you start paying the Second Category Income Tax?
- The tax only applies to a taxable base above 13.5 UTM (2026 ≈ CLP 71,649 per UTM, so about CLP 967,000). Since the base is your gross minus contributions, in practice you start owing a small amount once your gross is a bit above CLP 1,190,000. Below that the income tax is zero.
- What is the difference between taxable salary and net salary?
- The taxable salary (imponible) is the part of your gross on which contributions and tax are computed, capped at about 90 UF. The net (líquido) is what actually lands in your account after subtracting the 18.75% contributions and the income tax. The calculator turns the gross into the net.
- Is the unemployment insurance paid by the worker or the employer?
- Both. On an open-ended contract the employer pays about 2.4% and the worker 0.6% of the taxable salary into the AFC. This calculator only deducts the 0.6% employee share, since the employer contribution never comes out of your pay.