Updated: August 2026.

If you issue or receive professional-fee receipts (boletas de honorarios), 2026 brings a change worth understanding: the withholding rose to 15.25%, following the gradual schedule set by law. It is not a new tax, but it does change how much is withheld today and how it is settled in your annual return. Here it is, in plain terms.

Why is the withholding on fee receipts going up?

Since Law 21,133 (2019), those who issue professional-fee receipts became required to contribute to pension (AFP), health (Fonasa or Isapre), the disability-and-survivorship insurance, and workplace-accident insurance. To fund those contributions without the independent worker having to pay everything at once in April, the monthly withholding increases gradually each year until it stabilizes. In practice, a little more is withheld from each receipt every year.

How much is withheld in 2026?

As of January 1, 2026, the withholding is 15.25% of the gross amount of the receipt (up from 14.5% in 2025). It is a Second-Category withholding (art. 74 No. 2 of the Income Tax Law, LIR): it is declared and paid by whoever pays the receipt. The schedule set by law:

Year	Withholding rate
2025	14,5%
2026	15,25%
2027	16%
2028	17% (final)

Example: on a receipt of $1.000.000, $152.500 is withheld (15.25%) and the issuer receives $847.500 net. That withheld amount is not lost: it is credited toward your contributions and taxes in the annual return (Operación Renta).

You can confirm the rate in force in the SII's Professional-Fee Receipts section.

Who is affected?

• If you issue receipts (a professional or independent worker): you will receive a slightly lower net amount each month, but you advance your contributions and your April return tends to balance out better.
• If your company receives receipts from third parties: you are a withholding agent. You must withhold the 15,25% in force, declare it, and pay it in Form 29 (F29) on time. A mistake here triggers penalties and interest.

(Note: when the party receiving the service is a natural person without a business activity, there is no withholding by the payer, and the issuer declares the PPM in their own F29.)

The impact on your annual return (Operación Renta)

The withholding is an advance payment, not an extra cost. In the Operación Renta it is offset against your mandatory contributions and your final tax. Depending on your situation, it may result in a refund or a balance due: if the year's withholding does not cover all your contributions, you will have to pay the difference. The key is not to confuse "more is withheld from me" with "I pay more tax" — what changes is when you pay it.

Practical recommendations

• Independent workers: budget on the real net amount (84.75% of the gross in 2026) and check on your SII proposal that contributions are correctly credited.
• Companies: make sure your system (Softland or another) is updated with the 15.25% rate and that you declare the withholding in the correct F29. (At C&C we keep this parameterized and monitored.)
• If you are unsure how it affects your case, let's talk it through before differences pile up.

Frequently asked questions

How much is withheld on a professional-fee receipt in 2026?
15.25% of the gross amount, per the schedule of Law 21,133 (up from 14.5% in 2025).

Who does the withholding?
If the payer is a company or an obligated taxpayer, it withholds, declares, and pays the 15.25% in its F29. If the payer is a natural person without a business activity, there is no withholding and the issuer pays the PPM in their own F29.

Is the withholding refunded?
It is not an extra tax: it is an advance credited toward your contributions and your tax in the Operación Renta. Depending on your case, it results in a refund or a balance due.

Why does it go up every year?
Law 21,133 set a gradual increase to fund your contributions as an independent worker: it reaches 16% in 2027 and 17% in 2028 (final rate).

How much do I receive net on a CLP $1,000,000 receipt in 2026?
$847,500, because $152,500 is withheld.

In summary

At C&C we help issuers and companies correctly manage their receipts, withholdings, and contributions, and plan ahead so that the Operación Renta brings no surprises. See our tax-compliance and accounting services.

👉 Questions about your receipts or withholdings? Message us on WhatsApp (https://wa.link/s9s7v2) or via contact.

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Written by Claudio Cortés, Public Accountant & Auditor · Master's in Taxation (University of Chile), founding partner of C&C Contadores Auditores. Reviewed by C&C's tax team.