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ARTICLE · 25 JULY 2016

Tobacco Taxation In Chile

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The tax for Cigars is 52,6% on its consumer sale price, taxes included, of each package, box or envelope, considering every fraction of the tax inferior to a Chilean peso as a whole number.

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Brokering Abogados
Brokering Abogados

In Chile, we have three categories, regarding tobacco products:

  1. Cigars: The tax for Cigars is 52,6% on its consumer sale price, taxes included, of each package, box or envelope, considering every fraction of the tax inferior to a Chilean peso as a whole number.
  2. Cigarettes: Packages, boxes or envelopes of cigarettes pay a specific tax equivalent to 0.0010304240 UTM () for each cigarette that they contain; also, a tax of 30%, which is applied to the consumers sale price, tax included, for each package, box or envelope, considering every fraction of the tax inferior to a Chilean peso as a whole number. Therefore, the specific tax shall be calculated taking the UTM at the moment of the tax determination as a reference.

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