Tools
Chile honorarium receipts
This is not a fixed monthly fee: withholding applies to each boleta. In 2026 the rate is 15.25% (Law 21.133).
Receipt amount
This is not a fixed monthly fee: withholding is calculated on each honorarium receipt. It rises gradually to 17% in 2028 (Law 21.133).
Estimated withholding
Withholding 15.25% · 2026.
Withholding
CLP 15,250
Gross
CLP 100,000
Net to collect
CLP 84,750
Example: a CLP 100,000 receipt → withholding CLP 15,250 → net CLP 84,750. An annual return defines how much of the withholding covers social security.
Source
SII — retención 15,25% en 2026. This is not tax advice; confirm with a local accountant.