The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 67 of 10 December 2025 on the second category income tax for individuals for the month of January 2026. This includes, among other things, the monthly tax unit (Unidad Tributaria Mensual - UTM) value for January 2026, which is CLP 69,751. The UTM for previous months is provided as well. Considering the UTM…