The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 37 of 11 September 2026 on the second category income tax for individuals for the month of October 2026. This includes, among other things, the monthly tax unit (Unidad Tributaria Mensual - UTM) value for October 2026, which is CLP 72,151. The UTM values for previous months are provided as well. Considering the UTM value, the monthly income tax table for dependent workers and pensioners for October 2026 …