Estos son los nuevos impuestos que llegan con 2026: licores, cigarrillos y patrimonio

Desde el jueves 1 de enero de 2026, comienza a aplicar un nuevo paquete de medidas tributarias, correspondiente a la emergencia económica decretada por el Gobierno. En pocas palabras, con el nuevo año, llegan más impuestos.

Estos son los nuevos impuestos que llegan con 2026: licores, cigarrillos y patrimonio

TL;DR

  • New tax package effective January 1, 2026, stemming from an economic emergency decree.
  • Sales tax on wines, aguardientes, aperitifs, and similar liquors increases from 5% to 19%.
  • Cigarette tax rises significantly from $2,100 to $11,200 per pack.
  • The wealth tax base is reduced from 72,000 UVT to 40,000 UVT, meaning individuals with over $2,000 million pesos in net assets will pay.
  • The corporate income tax for banks increases from 5% to 15%, bringing the total tax rate for the sector to 50%.
  • An additional 1% tax is imposed on oil and coal extraction.
  • The non-deductibility of royalties from income tax is reinstated, a measure previously overturned by the Court in 2023.