The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 51 of 9 December 2024 on the second category income tax for individuals for the month of January 2025. This includes, among other things, the monthly tax unit (Unidad Tributaria Mensual - UTM) value for January 2025, which is CLP 67,429. The UTM for previous months is provided as well. Considering the UTM …