SENCE tax incentive: how it works and what changes in 2026
A guide for training and finance teams in Chile: who can use the tax incentive, how much it covers, how to use it step by step and what changed with Law 21.850 and SENCE's new instructions.
- Who can use it and how much it covers
- OTEC, OTIC and the Bipartite Committee
- What changes with Law 21.850
- E-learning courses under the tax incentive from 2026
Updated 2026-10-24
How does Chile's SENCE training tax incentive work and what changes in 2026?
The SENCE tax incentive (franquicia tributaria) is a Chilean government incentive, established in Law 19.518, that allows companies paying first-category income tax to deduct from their taxes the cost of their workers' training activities, up to an annual cap of 1% of their taxable payroll, with minimum amounts in UTM for the smallest payrolls. Companies with an annual payroll of 35 UTM or less cannot use it.
In 2026 it changed on two fronts. Law 21.850, published in the Diario Oficial on October 17, 2026, lowers the cap to 0.7% of payroll, sets the tax incentive to cover up to 80% of the cost for wages of up to 25 UTM (previously 100%), 50% between 25 and 50 UTM and 15% above 50 UTM, and excludes self-instruction activities without the effective involvement of an instructor, tutor or facilitator. According to SENCE Circular No. 16 of October 19, 2026, the new cap and the new percentages will apply from the date set by the Servicio de Impuestos Internos, Chile's tax authority.
In addition, SENCE approved new course guidelines (Res. Ex. 2484): in-person or synchronous or asynchronous e-learning delivery, at least 8 hours, a facilitator, a mandatory interaction activity and a learning assessment. Existing courses that do not comply have six months from October 17, 2026 to adapt (Res. Ex. 2486). This guide was reviewed on October 24, 2026: confirm each date at sence.gob.cl before deciding.
- 0.7%
- of payroll: the new annual cap under Law 21.850
- 80%
- of the cost at most for wages of up to 25 UTM
- 8 hours
- minimum length of a course under the tax incentive
- 6 months
- to adapt existing courses to the new guidelines
What it is and who can use it
The tax incentive is governed by Article 36 of Law 19.518 (Estatuto de Capacitación y Empleo, the Training and Employment Statute) and administered by the National Training and Employment Service (SENCE).
Who
Companies paying first-category income tax with an annual taxable payroll above 35 UTM and their social security contributions up to date.
How much
Up to 1% of the year's taxable payroll; with Law 21.850, 0.7%, from the date set by the Servicio de Impuestos Internos. Small payrolls have minimum amounts in UTM.
What it covers
Training activities for workers (contract), for people about to be hired (pre-contract) and for former workers (post-contract), as well as assessment and certification of occupational competencies.
What cannot be passed on
The part of the cost that the tax incentive does not cover is paid by the company: the law prohibits passing it on to the worker.
Who's who: OTEC, OTIC, Bipartite Committee and instructors
Four players appear in almost every training activity under the tax incentive.
OTEC
Technical training body (organismo técnico de capacitación): it delivers the courses. To register with SENCE, it must be certified under the Chilean standard NCh 2728.
OTIC
Intermediate technical body for training (organismo técnico intermedio para capacitación): it provides technical support to its member companies and manages their contributions, but cannot deliver courses. With Law 21.850, its administration expenses drop from up to 15% to up to 10% of contributions.
Bipartite Training Committee
Mandatory in companies with 15 or more workers. When it approves the training program, the company gains access to an additional 20% on the hourly rate.
Instructor, tutor or facilitator
The person who guides the learning. Since Law 21.850, their effective involvement is what separates a course under the tax incentive from self-instruction.
How to use it, step by step
The process is the same for in-person and e-learning courses; what changes is how attendance is recorded.
1. Choose the type of activity
Worker training, pre-contract or post-contract.
2. Go through the Bipartite Committee
If the company has 15 or more workers, the committee takes part in the program.
3. Choose the course and the OTEC
A SENCE-authorized course, with its code, delivered by a registered OTEC.
4. Report the activity
Directly to SENCE or through the OTIC, with the participants of each group.
5. Deliver and record
Attendance in the electronic class register for in-person courses, or with Clave SENCE for e-learning, and the learning assessment.
6. Settle
Submit the documents within 60 calendar days of the end of the course.
What changes with Law 21.850
Law 21.850, for National Reconstruction and Economic and Social Development, amended Law 19.518. The law takes effect on November 1, 2026, but SENCE will apply the new cap, the new percentages and the new limit for OTICs from the date set by the Servicio de Impuestos Internos, which as of October 24, 2026 had not yet been set.
| Topic | Before | With Law 21.850 |
|---|---|---|
| Annual cap | 1% of taxable payroll | 0.7% of taxable payroll |
| Wages of up to 25 UTM | The tax incentive covers up to 100% | The tax incentive covers up to 80% |
| Wages between 25 and 50 UTM | Up to 50% | Up to 50% |
| Wages above 50 UTM | Up to 15% | Up to 15% |
| Self-instruction without an instructor | Could be funded if the course was authorized | Not considered training: the effective involvement of an instructor, tutor or facilitator and an assessment are required |
| OTIC administration expenses | Up to 15% of contributions | Up to 10% of contributions |
| Pre-contract and post-contract | Up to 100% | Up to 100%, according to SENCE Circular No. 16 |
E-learning courses under the tax incentive from 2026
In March 2026, SENCE's Res. Ex. 632 eliminated the “distance, self-learning” modality for authorizing new courses. In October, the new guidelines (Res. Ex. 2484) set out what e-learning courses under the tax incentive must look like.
Under the guidelines, a synchronous or asynchronous e-learning course needs a platform that leaves a traceable record, a facilitator, at least one mandatory instance of interaction, feedback or support, and a learning assessment. Courses already registered that do not comply must be adapted within six months from October 17, 2026 (Res. Ex. 2486); otherwise, SENCE cancels their registration.
Clikma has the pieces to design these courses with everything recorded: attendance with Clave SENCE, live sessions with the instructor, group forums, assessments and reports by session. SENCE grants the authorization for each course, and the OTEC applies for it.
Clave SENCE integration
The person starts and closes their SENCE session from the course, and attendance is recorded by module.
Webinars and video conferencing
Synchronous sessions with the instructor, with attendance recorded on the platform.
Forums by content and by group
A space for interaction and feedback with the tutor within the course.
Question bank with random draw
Learning assessments with randomly drawn questions.
SENCE reports by session
Progress, grades, withdrawals and certificate for each session, to back up the training activity.
How Clikma handles the tax incentive
Clikma covers the SENCE process within the same platform where people learn, as well as the planning that comes before it.
OTEC, codes, actions and SENCE groups
Groups with and without the tax incentive, OTIC, action ID and course code, with bulk upload via Excel.
Sworn statement signed by the participant
Online signature with location and ID card photos, and a PDF per person or per group.
SENCE tax incentive through a partner OTEC
Training funded with the tax incentive through a partner OTEC.
Annual training plan
Content, hours, methodology, costs and participants, the basis for making good use of the tax incentive cap.
Budget by cost center
Each cost charged to the corresponding cost center.
Frequently asked questions
What is the SENCE tax incentive in Chile?
A tax incentive from the Chilean government, established in Law 19.518, that allows companies to deduct from their taxes the cost of training their workers, up to an annual cap on their taxable payroll.
Who can use the SENCE tax incentive?
Companies paying first-category income tax with an annual taxable payroll above 35 UTM and their social security contributions up to date.
What is the SENCE tax incentive cap in 2026?
Until now, 1% of annual taxable payroll. Law 21.850 lowers it to 0.7%, and SENCE will apply it from the date set by the Servicio de Impuestos Internos.
What changes in the SENCE tax incentive with Law 21.850?
The cap drops from 1% to 0.7% of payroll; for wages of up to 25 UTM the tax incentive covers up to 80% (previously 100%), while 50% between 25 and 50 UTM and 15% above 50 UTM remain; self-instruction without an instructor is no longer considered training; and OTIC administration expenses drop to up to 10%.
Do self-instruction courses still qualify for the SENCE tax incentive?
No, if they are done only as self-instruction, without the effective involvement of an instructor, tutor or facilitator. Since Law 21.850, at least one mandatory instance of interaction, feedback or support and a learning assessment are required.
What is the difference between an OTEC and an OTIC?
The OTEC delivers the courses and must be certified under the NCh 2728 standard. The OTIC provides technical support to its member companies and manages their contributions, but cannot deliver courses.
What is Clave SENCE?
The personal password a person uses to identify themselves to SENCE. In e-learning courses under the tax incentive, it is used to record the start and end of each of the participant's sessions.
What is the deadline to settle a course under the SENCE tax incentive?
60 calendar days from the course end date to submit the documents.
Does Clikma work for SENCE tax incentive courses?
Yes. It integrates Clave SENCE into the course, manages groups with OTEC and OTIC, action ID and course code, the participant's sworn statement and reports by session, and training under the tax incentive is delivered through an OTEC.
Official sources
- SENCE: Franquicia Tributaria (training tax incentive)
- BCN: Law 19.518, Estatuto de Capacitación y Empleo (Training and Employment Statute)
- Diario Oficial: Law 21.850, for National Reconstruction and Economic and Social Development (October 17, 2026)
- SENCE: Circular No. 16 of October 19, 2026 on Law 21.850
- SENCE: Res. Ex. 2484 of October 19, 2026, guidelines for course applications
- SENCE: Res. Ex. 2486 of October 19, 2026, transitional adaptation of courses
- SENCE: end of the distance self-learning modality (Res. Ex. 632 of 2026)
Next steps: how to get started with Clikma
If you are evaluating a platform to train, assess and measure your people, this is the usual path.
Book a meeting
On the contact page you pick a time on the calendar, or you can write to contact@clikma.com or message us on WhatsApp at +56 9 7960 1634, Monday to Friday from 09:00 to 18:00.
See a demo with your use cases
We walk through the features you care about, with your processes and your numbers.
Define the scope and implementation
With a project manager, the scope, timelines and roles are set; the HR system is connected, single sign-on is configured and the training history is loaded.
Pilot run and ongoing support
Before opening it to the whole company, everything is checked and adjusted in a pilot run; after that, the Clikma team keeps supporting the operation.
Get to know Clikma with your own use cases
In a demo we walk through the features you care about, with your processes and your numbers.
Book a Demo