Booking commission in Chile: VAT, the parity that fell and the foreign tourist

What Booking charges in Chile

Booking doesn't publish a rate for Chile. The commission is a set percentage of the booking total, depending on country, property type and agreement; yours is in the extranet, under Finance. It's charged on the rate and extra fees, not on local taxes, and in most countries it is charged on VAT.

One Chilean number gives the scale. According to the National Economic Prosecutor's (FNE) market study, in 2022 more than US$1,456 million in lodging bookings went through platforms, and platforms kept more than US$216 million: about 15%.

Preferred Partner and Visibility Booster add a percentage on top of the base commission. Booking says preferred partners get 65% more views and 20% more bookings on average, and that only up to 30% of eligible properties in each area can join.

• How much commission Booking charges, and what gets added →

Booking has paid VAT in Chile since 2020

Law 21.210 applies 19% VAT to services provided by companies abroad and used in Chile, and that includes the intermediation commission. It has applied since June 2020.

Booking.com BV has been registered in SII's simplified regime for digital services since the first published list, in July 2020. So has Airbnb. By December 2023 SII had collected more than US$1,001 million in digital VAT from 426 platforms.

Who pays depends on you

If your property isn't a VAT taxpayer, Booking adds 19% to its commission, declares it and pays SII. It issues no Chilean tax document and there's no credit for you: it's a cost.

If you're a VAT taxpayer, the reverse charge applies: you withhold the VAT by issuing a purchase invoice and claim it as a tax credit. But since Resolution 93 of 2025 it's your responsibility to tell the platform you're a taxpayer and give it your RUT, through the platform's channel, before the commission is paid. If you don't, the platform adds VAT to the commission.

Booking has no public page on how it collects the RUT in Chile. Check the extranet and your commission invoices, and if you see VAT added while being a taxpayer, write to Booking.

The 2025 platforms law

Since 25 October 2025, under Law 21.713, the platform becomes responsible for VAT on the sale it intermediates, unless the seller or buyer is a VAT taxpayer. For a Chilean property the practical rule is the same: if you don't report that you're a taxpayer, the platform answers for the transaction's VAT.

Airbnb has asked every Chilean host for their RUT and VAT status since October 2025, and without a RUT it may charge VAT on the full booking value. Foreign platforms also report to SII who sells through them and how much they were paid. The first report was due in August 2026.

Foreign tourists don't pay VAT

Hotels in SII's register of hotel businesses don't charge VAT to foreign tourists with no domicile or residence in Chile, if they pay in foreign currency and the sale is documented with an export invoice. Tourists prove their status with a passport or foreign ID. Since Law 21.210 this also applies to furnished rentals to non-resident tourists.

Registration has to come first: a tax court denied the exemption to a hostel that registered after the audited periods. And an open point: we found no SII ruling on bookings collected by Booking. In that same case, card receipts in pesos counted against the taxpayer. Check with your accountant how your Booking payments are documented.

Chile no longer has price parity with Booking

In March 2026 Booking settled with the FNE: it removes price-parity clauses, adds Chile to its list of countries without a parity clause and drops the external-price criterion from Preferred Partner, Preferred Partner Plus and Genius. The commitments last at least three years, and Booking pays US$6 million to the State.

In practice: a Chilean property can offer a lower price on its own website than on Booking. Every direct booking saves the commission, and now you can share part of that saving with the guest.

• Parity clauses: what they are and where they were banned →
• For a fair market: letting hotels compete with Booking →

What to do this month

If you're a VAT taxpayer, confirm Booking has your RUT and status, and check your commission invoices don't have VAT added. If you host foreign tourists, confirm you're in SII's register of hotel businesses. And review your prices: without parity, your website can have the best price.

We're not accountants. This is for asking the right questions. To see what Booking costs you a year with your own numbers, use our calculator.

• Booking commission calculator →
• Booking vs. Airbnb commission →
• Hotel websites: free diagnosis →