Additional 2026 contribution to the Municipal Common Fund of three communes

The Ministry of the Interior, through the Undersecretariat of Regional and Administrative Development, determined via Decree No. 90, dated June 9, 2026, the amount of the additional contribution to the Municipal Common Fund that will correspond during the year 2026 to the municipalities of Providencia, Vitacura, and Las Condes. The regulation, published in the Official Gazette of the Republic of Chile (No. 44,541, dated September 3, 2026, pages 1 and 2), sets the annual contribution at 70,000 monthly tax units (UTM), which must be paid in equal installments in the months of July, October, and December.

The decree, also signed by the Ministry of Finance, is issued in exercise of the power granted by Article 32 No. 6 of the Political Constitution of the Republic and Article 39 of Decree 2,385 of 1996, which establishes the consolidated text of Decree Law No. 3,063 of 1979 on Municipal Revenues, in accordance with the modification introduced by Law No. 20,033. The distribution among the three communes is carried out in proportion to the yield of the territorial tax of the properties located in each, corresponding to the immediately preceding year.

Amounts per commune

The annual additional contribution of 70,000 UTM is distributed among the three municipalities as follows:

• Municipality of Providencia: 14,983.8917 UTM
• Municipality of Vitacura: 17,084.6183 UTM
• Municipality of Las Condes: 37,931.4900 UTM

These amounts must be paid to the Municipal Common Fund in three equal installments, in the months of July, October, and December of the current year.

Reduction for cultural contributions

Article 3 of the decree provides that the fixed contributions will be reduced up to the amount equivalent to the contributions that the three municipalities make to the Cultural Corporation of the Municipality of Santiago, by virtue of the agreements signed with said corporation. To this end, the communes must prove to the Treasury Service and the Undersecretariat of Regional and Administrative Development the execution of the agreements and the contributions made.

The decree was signed by the President of the Republic, José Antonio Kast Rist; the Minister of the Interior, Claudio Alvarado Andrade; the Minister of Finance, Jorge Quiroz Castro, and transcribed by the Undersecretary of Regional and Administrative Development, Sebastian Figueroa Melo.

Relevance for municipal redistribution

The Municipal Common Fund is the mechanism for redistributing resources among the communes of Chile, and the additional contribution levied on these three high-income communes of the Metropolitan Region helps finance municipalities with fewer resources. The annual determination of the amounts and payment months provides budgetary certainty for both the contributing communes and the beneficiaries of the fund, in an exercise of territorial solidarity that is renewed every year.

Source: Official Gazette of the Republic of Chile, No. 44,541, September 3, 2026, General Norms, pp. 1-2 (official reference: CVE 2862146, decree No. 90).