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¿Cómo se calcula?
El PPM es un adelanto mensual del impuesto a la renta anual: se calcula como ingresos brutos del mes × tasa PPM. En abril, lo pagado se descuenta del impuesto a pagar o se devuelve si pagaste de más.
Datos que necesitas
- Ingresos brutos del mes (neto de IVA) — Ventas o servicios del mes, sin incluir el IVA.
- Tasa PPM — Depende de tu régimen: Pro Pyme General suele usar 0,25 % (o 0,125 % en ciertos casos); el Régimen General parte en 1 % y luego se ajusta según el resultado del año anterior. Revisa la tasa que te asigna el SII.
Ejemplo resuelto
Con estos datos de referencia:
| Ingresos brutos del mes (neto de IVA) | $8.000.000 |
| Tasa PPM | 0,25 % |
el resultado es:
| PPM a pagar | $20.000 |
- Se declara y paga en el formulario 29 (F29) del mes siguiente.
- Cálculo referencial con parámetros actualizados a 2026-10. Verifica los valores vigentes en el SII antes de declarar.
Preguntas frecuentes
¿Qué datos necesito?
Necesitas: Ingresos brutos del mes (neto de IVA); Tasa PPM. Si no tienes alguno a mano, la calculadora trae valores típicos de una pyme chilena para que veas un ejemplo.
¿Con qué valores legales está actualizada?
Usa los parámetros vigentes en Chile a octubre de 2026 (IVA, UF, UTM, ingreso mínimo, cotizaciones, según corresponda). Son referenciales: verifica los valores oficiales en el SII y Previred antes de tomar decisiones.
¿Es gratis?
Sí, es gratuita y no necesitas registrarte. Los datos que ingresas se quedan en tu navegador; no se envían a ningún servidor.
¿Puedo tenerla en mi sitio web con mi marca?
Sí. Puedes insertarla en tu web con tus colores o pedirnos una versión adaptada a tu negocio en CalculaPyme a medida.