The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 54 of 9 September 2025 on the second category income tax for individuals for the month of October 2025. This includes, among other things, the monthly tax unit (Unidad Tributaria Mensual - UTM) value for October 2025, which is unchanged from the previous month at CLP 69,265. The UTM for previous months is …