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Funding No fixed deadline
R&D Law (Ley I+D): 35% tax credit for research and development spending
Closes No fixed deadline
- Funder
- Corfo
- Type
- Funding
- Country
- Chile
- Who can apply
- First-category taxpayers filing with full accounting, with an R&D project of at least 100 UTM. A fee is paid when requesting certification.
- Amount
- 35% tax credit against first-category income tax on the amount invested in R&D, capped at 15,000 UTM a year per taxpayer; the remaining 65% is deductible as a necessary expense
Official link checked on 3 September 2026.
Corfo certifies a company's R&D projects so that 35% of the spend becomes a credit against corporate income tax and the rest is deductible. It applies to in-house R&D or to R&D contracted from any executing entity, works alongside other public funding on the company's own contribution, and unused credit carries over to later years. Certification requests are accepted all year.
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