Chile vs Uruguay: tax comparison for expats & nomads
A sourced head-to-head on Chile and Uruguay: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
Chile vs Uruguay, side by side
| Chile | Uruguay | |
|---|---|---|
| Top income tax rate | 40%ⓘBiblioteca del Congreso Nacional (LeyChile), Decreto Ley 824 Ley sobre Impuesto a la Renta“Sobre la parte que exceda de 310 unidades tributarias mensuales, 40%.”View source · accessed 2026-10-26 | 36%ⓘPwC Worldwide Tax Summaries“progressive rates ranging from 10% to 36%”View source · accessed 2026-09-08 |
| Tax-residency day threshold | 183 daysⓘBiblioteca del Congreso Nacional (LeyChile), Decreto Ley 830 Código Tributario“Por "residente", toda persona que permanezca en Chile, en forma ininterrumpida o no, por un período o períodos que en total excedan de 183 días, dentro de un lapso cualquiera de doce meses.”View source · accessed 2026-10-26 | [source]PwC Worldwide Tax Summaries“Presence in the country for more than 183 days (formal criterion).”View source · accessed 2026-09-08 |
| Signature tax regime | [source]Biblioteca del Congreso Nacional (LeyChile), Decreto Ley 824 Ley sobre Impuesto a la Renta“perciban o devenguen rentas de fuente chilena que no se encuentren afectas a impuesto de acuerdo con las normas de los artículos 58 y 59, pagarán respecto de ellas un impuesto adicional de 35%.”View source · accessed 2026-10-26 | [source]PwC Worldwide Tax Summaries“Eligible individuals may opt (on a one-time basis) to be subject to non-residents income tax (IRNR) (which results in effective no taxation on income) exclusively on capital-yields (passive income) and on capital-gains from foreign sources during: the fiscal year in which tax residency is obtained, and the following ten fiscal years.”View source · accessed 2026-09-08 |
| Digital nomad visa | No | Yes — Digital Nomad PermitⓘCitizen Remote“Uruguay introduced a legal framework for digital nomads in 2023, making it possible for remote workers, freelancers, and self-employed professionals working for companies outside the country to apply for a Digital Nomad Permit.”View source · accessed 2026-09-08 |
| Nomad-visa income requirement | — | — |
Every figure links to its source and verification date. Full guides: Chile · Uruguay.
Frequently asked questions
Is Chile or Uruguay better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, Chile or Uruguay?
Chile treats you as tax resident after 183 days, and Uruguay after its own residence test (no simple day count). But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Chile or Uruguay have a digital nomad visa?
Chile has no dedicated digital-nomad visa; Uruguay has a dedicated nomad/remote-work visa. See the "Digital nomad visa" row below for the sourced detail.