FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | Calendar year (año calendario: the twelve months ending 31 December) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | South America |
How Chile decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
More than 183 days within any twelve months
The Tax Code defines a resident as any individual who stays in Chile, continuously or not, for one or more periods totalling more than 183 days within any twelve-month period.
Domicile kept while abroad: principal seat of business in Chile
The Income Tax Law taxes persons domiciled in Chile as well as residents. It says that an absence or lack of residence in the country does not cause loss of domicile when the person keeps the principal seat of their business in Chile, directly or indirectly.
First three years for foreign nationals: Chilean-source income only
A foreign national who establishes domicile or residence in Chile is taxed only on Chilean-source income during the first three years counted from entry into the country. The Director Regional can extend this period in qualified cases. When the period or its extensions end, the general rule on income of any origin applies.
Social security
Chile appears on the CRA's list of countries with a social security agreement with Canada; check the Chilean social security authorities and each agreement for coverage and terms.
Living base
Under Law 21.325 on Migration and Foreigners, temporary residence allows foreign nationals to settle in Chile for a limited time on grounds such as family ties or national policy interests. Definitive residence allows an indefinite stay and any lawful activity, and generally requires prior temporary residence. Migration residence and tax residence are separate tests.
How visas, permits and tax residence differ
Citizenship
The Constitution (article 10) lists nationality by birth in Chile, by descent subject to conditions, by letter of naturalization under the law, and by special grace by law. Law 21.325 provides for qualified naturalization of definitive residents with two years of continuous residence who have a listed link, such as being the spouse of a Chilean for two years with the marriage registered in Chile, a relative of a Chilean up to the second degree, or a child of a former Chilean. Article 11 of the Constitution says nationality is lost by voluntary renunciation before a competent Chilean authority, which takes effect only if the person has already naturalized in a foreign country, and in some other listed cases.
Questions to take to a professional
- Did I stay in Chile for more than 183 days within any twelve-month period, counting separate stays together?
- Do I keep the principal seat of my business in Chile while living abroad?
- As a foreign national, when did my three-year period start, and which of my income items are Chilean-source?
- Could my situation qualify for an extension of the three-year period, and how is it requested?
- How would a tax treaty between Chile and my other country of residence resolve dual residence, if one applies?
- Which migration residence category fits my plans, and does it lead to definitive residence?
- Would a qualified naturalization route apply to me, or the general rules?
Official authorities
Sources
- Código Tributario (Decreto Ley 830), LeyChile, Biblioteca del Congreso NacionalPrimary law
- Ley sobre Impuesto a la Renta (Decreto Ley 824), LeyChile, Biblioteca del Congreso NacionalPrimary law
- Constitución Política de la República, artículos 10 y 11, LeyChilePrimary law
- Ley 21.325 de Migración y Extranjería, LeyChilePrimary law
- What is the purpose of international social security agreements? (CRA)Official guidance
Other countries in South America
- Countries covered
- Chile
- Sources
- 5 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026