Chile
Taxed as independent professional income under the Global Complementary Tax at progressive rates up to 40%, on worldwide income. Honorarios also carry phased-in mandatory social security (~10-17%). USDC is valued in CLP and taxed as ordinary income on receipt.
Self-employment / professional services income (rentas de segunda categoría, honorarios) - business income, NOT capital gains. Chile taxes residents on worldwide income.
Progressive Global Complementary Tax 0-40% (top 40%); effective rate depends on total income after the ~CLP 8M exempt amount.
Mandatory social security on honorarios being phased in - roughly 10-17% withheld/assessed (pension, health, disability), capped, through the 2025-2028 transition.
File via boletas de honorarios with the SII; payers withhold a provisional PPM (~13-14.75% in 2025) credited against the annual Operación Renta return.
The SII treats crypto (incl. USDC) as a digital/intangible asset, not currency; payout valued in CLP at receipt and included in ordinary taxable income.