The Chilean Internal Revenue Service Sept. 9 issued Circular No. 54, on the single second-category tax (IUSC) tables for October 2025 and additional information. The circular provides: 1) the monthly and annual tax unit tables for October 2025; 2) an updated Consumer Price Index (CPI) variation table for August 2025; 3) monetary correction percentages; 4) information on annual IUSC recalculations for taxpayers with October 2025 income from more than one employer, authorized representative, or payer; and 5) the October 2025 IUSC calculation table for dependent workers, pensioners, and retirees. [Chile, Internal Revenue Service, 09/09/25]
Reference:
View Circular No. 54. ...
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