Question 1

How is the municipal license fee calculated?

Accepted Answer

The base is the taxable equity (CPT) reported to the SII. The municipality applies its ordinance rate within the legal range of 2.5 to 5 per mille (0.25% to 0.5%). The annual result has a 1 UTM floor and an 8,000 UTM cap. New businesses use the initial capital reported at start of activities; companies with establishments in multiple communes prorate CPT before applying each rate.

Question 2

What is taxable equity and where does it come from?

Accepted Answer

It is the company equity determined under tax rules: assets minus enforceable liabilities, with Income Tax Law adjustments. It normally comes from the amount reported to the SII in Form 22 for the prior fiscal year. It is the patent base, so higher taxable equity means a higher fee, up to the 8,000 UTM cap.

Question 3

Can investments in other companies be deducted from CPT?

Accepted Answer

Yes. DL 3,063 allows deducting investments in other companies that also pay municipal license fees, avoiding double municipal taxation over the same capital. This adjustment is often missed and can materially reduce the fee for holding structures or related companies.

Question 4

Does a professional license use taxable equity?

Accepted Answer

No. Liberal professions and lucrative occupations under article 32 pay a single annual license equal to 1 UTM in the commune where their main practice, studio or office is located.

Question 5

Is it paid in one or two installments?

Accepted Answer

It can be paid in cash or split into two semiannual installments. The second installment is adjusted by CPI variation for the semester under article 29 of DL 3,063, so the calculator shows it before future adjustment. Each municipality sets the exact due dates, but generally one installment falls in each semester.

Question 6

Does a virtual office pay the waste fee?

Accepted Answer

It depends on the commune ordinance. The waste fee charges for household waste collection, and a virtual office with no physical operation or real waste generation has a strong basis for exclusion or the lowest category. Some municipalities exclude virtual offices; others charge by default and require an exemption or reduction request. For that reason, the calculator only adds waste fees when "Physical office or store" is selected.

Question 7

What if I have headquarters and branches?

Accepted Answer

CPT is not charged in full in every commune. It is prorated among the communes where the company has establishments, based on the number of workers in each one under DL 484/1980. Each municipality charges only over its allocated CPT fraction. That is why the calculator asks for total workers and workers in this commune.

Question 8

What if CPT is low or zero?

Accepted Answer

The legal minimum of 1 UTM per year still applies. The license fee does not go below that floor even if taxable equity is zero or negative, for example after a loss-making year. For a new activity without determined CPT, the base is the capital reported at start of activities.

Question 9

Why is the waste fee not always shown?

Accepted Answer

Because the waste fee is not part of the license fee: it is a separate municipal charge that depends on the local ordinance and the address type. It does not apply to virtual offices, may be exempt in certain cases, and its amount is set by each commune. The calculator omits it for virtual offices and adds it for physical offices only when you define it or a verified tariff is loaded.

Question 10

Can the municipal license fee be deducted as an expense?

Accepted Answer

Yes. The paid municipal license fee is generally a necessary expense to produce income and is deducted when determining corporate income tax, if it is paid and supported. It is not a tax credit; it reduces the taxable base.

Question 11

Does a fully remote company need a municipal license?

Accepted Answer

Yes. The license fee taxes the exercise of the activity, not the existence of a store or office. Even if you operate remotely or through a virtual office, you need a license in the commune where your commercial address is registered. What changes is that, without a physical location, you normally do not pay the waste fee.

Question 12

What happens if the license fee is paid late?

Accepted Answer

CPI adjustments, interest and municipal penalties may apply. The longer the delay, the higher the surcharge, and the debt can move into municipal collection. It is best to regularize it as soon as possible.

		Special rates		Source
Región Metropolitana	5,00‰	No special rate	Verified	Municipalidad de Vitacura: 0,0025 semestral sobre CPT Verified on 2026-07-01
Valparaíso	5,00‰	2,50‰ · Zona I Industrial: 2,5 por mil	Verified	Municipalidad de Viña del Mar: rebaja Zona I Industrial Verified on 2026-07-01
Araucanía	5,00‰	No special rate	Verified	Municipalidad de Temuco: 2,5 por mil semestral y aseo 0,82 UTM Verified on 2026-07-01
Maule	5,00‰	2,50‰ · Zonas U-2 y ZCH: rebaja 50%	Verified	Municipalidad de Talca: 5 por mil sobre capital propio Verified on 2026-07-01
Región Metropolitana	3,50‰	No special rate	Verified	Municipalidad de San Jose de Maipo: rebaja a 3,5 por mil Verified on 2026-07-01
Región Metropolitana	5,00‰	No special rate	Verified	Municipalidad de San Bernardo: 2,5 por mil semestral sobre CPT Verified on 2026-07-01
Región Metropolitana	5,00‰	No special rate	Verified	Municipalidad de Renca: 5 por mil sobre CPT Verified on 2026-07-01
Región Metropolitana	5,00‰	2,50‰ · Zona UE1 Bellavista: 2,5 por mil	Verified	Recoleta Transparente: 2,5 o 5,0 por mil segun corresponda Verified on 2026-07-01

Calculadora de patente municipal

Dados da patente

Ordinance adjustments

Rates by commune

Legal basis and sources

Frequently asked questions

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