Tax Atlas

Chile: tax residency & income tax rates

Last verified October 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 16 verified facts · 28 sources

TL;DR

  • 183 days (as of 2020)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 — A person is a Chilean tax resident once present for more than 183 days, consecutive or not, within any rolling 12-month period, so the 184th day triggers residence regardless of calendar years.
  • 40% (as of 2020)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 — The top marginal income tax rate is 40%, reached above 310 UTM a month for salaried staff (Second Category Tax) or above 310 UTA a year for annual filers (Global Complementary Tax).
  • No (as of 2026)Servicio Nacional de Migraciones (SERMIG)“1. Reunificación familiar 2. Extranjeros que desarrollan actividades lícitas remuneradas 3. Estudiantes de establecimientos reconocidos 4. Trabajadores de temporada 5. Extranjeros bajo custodia de Gendarmería de Chile 6. Extranjeros que se encuentran en Chile por orden judicial 7. Razones humanitarias 8. Personas acogidas a acuerdos internacionales 9. Personas religiosas de cultos reconocidos 10. Extranjeros que se encuentran bajo tratamiento médico 11. Jubilados y rentistas 12. Ex titulares de Residencia Definitiva 13. Inversionistas 14. Permiso de negocios de múltiple entrada 15. Mercosur: Principio de reciprocidad internacional”View source · accessed 2026-10-26 — Chile has no digital nomad visa: the immigration service lists 15 temporary residence subcategories and none is for remote workers.

Tax residency rules in Chile

As of 2020, Chile’s tax-residency test centres on a presence threshold of 183 daysBiblioteca 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. A person is a Chilean tax resident once present for more than 183 days, consecutive or not, within any rolling 12-month period, so the 184th day triggers residence regardless of calendar years. PwC still describes the older test of six months in one calendar year or in two consecutive calendar years; the Código Tributario (as replaced from 1 March 2020) and SII Circular 63 of 2021 are followed instead.

Tax year period
1 January to 31 December (as of 2026)Biblioteca del Congreso Nacional (LeyChile), Decreto Ley 824 Ley sobre Impuesto a la Renta“Por "año calendario", el período de doce meses que termina el 31 de Diciembre.”View source · accessed 2026-10-26 — Individuals are assessed on the calendar year from 1 January to 31 December, with the annual return filed in April of the following year, which is the 'año tributario' (tax year 2026 covers income earned in 2025). Residence is tested on a rolling 12-month window, not on this tax year.
Residency test
Chile taxes a person on worldwide income if they are resident (more than 183 days in any 12 months) or domiciled (intention to stay, judged mainly on where their business interests are, counted from the day of entry), with foreigners limited to Chilean-source income for their first three years. Residence ends after 184 days of absence in a 12-month window, but domicile can continue while the main seat of business stays in Chile. [source]Servicio de Impuestos Internos (SII)“la intención de establecer o no residencia en el país no es considerada por el legislador atendido el carácter objetivo de la definición.”View source · accessed 2026-10-26

Income tax rates in Chile

As of 2020, the headline personal income tax rate in Chile is 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. The top marginal income tax rate is 40%, reached above 310 UTM a month for salaried staff (Second Category Tax) or above 310 UTA a year for annual filers (Global Complementary Tax); the two do not stack and Chile has no local income tax. Employee pension (10% plus the AFP fee), health (7%) and unemployment (0.6%) contributions are separate and not included, and PwC's 2017 rate table still shows 35.5% although its developments page confirms the rise to 40% in 2020.

Vat standard rate
19% (as of 2026)Biblioteca del Congreso Nacional (LeyChile), Decreto Ley 825 Ley sobre Impuesto a las Ventas y Servicios“Los contribuyentes afectos a las disposiciones del presente Título pagarán el impuesto con una tasa de 19% sobre la base imponible.”View source · accessed 2026-10-26 — Standard VAT (IVA) is 19% of the taxable base, and digital services supplied from abroad have been taxed at 19% since June 2020. No reduced rate is recorded in this seed.
Withholding tax non resident investment income
Payments of Chilean dividends and interest to non-residents bear a 35% additional withholding tax (4% on interest from foreign bank loans), and royalties bear 30% or 15% for patents, software and copyright. Tax treaties can lower these rates. [source]PwC Worldwide Tax Summaries“Dividends paid to a non-resident recipient are subject to a 35% withholding of ‘additional’ tax, with the FCT paid at the corporate level being totally or partially creditable against this WHT, depending on the income tax system to which the source entity is subject to.”View source · accessed 2026-10-26
Honorarios withholding rate
Fees on a Chilean boleta de honorarios have 15.25% withheld in 2026, rising to 16% in 2027 and 17% in 2028 under Law 21.133. The rise follows Law 21.133, which phases in mandatory social security contributions for independents, and the income tax law calls the withholding a provisional rate. [source]Servicio de Impuestos Internos (SII)“La retención en 2026 será 15,25%, es decir $15.250 (sobre lo que cobraste).”View source · accessed 2026-10-26
Employee social security contributions
Employees, including foreign nationals, pay 10% into an AFP pension account plus the AFP's own fee, 7% for health, and 0.6% for unemployment insurance on indefinite contracts. For 2026 the monthly wage caps are 90 UF for pension and health and 135.2 UF for unemployment insurance. [source]Superintendencia de Pensiones“cada afiliada o afiliado a una AFP debe cotizar de manera obligatoria el 10% de su remuneración, sueldo o ingreso imponible mensual en una cuenta de capitalización individual en una AFP.”View source · accessed 2026-10-26
Pit income brackets
Both scales are exempt up to 13.5 units and then step 4, 8, 13.5, 23, 30.4, 35 and 40 percent; the annual scale is in UTA (CLP 834,504 at December 2025, used for tax year 2026) and the monthly salary scale is in UTM (CLP 72,151 in October 2026). The CLP thresholds move every month for the UTM scale and every December for the UTA scale. [source]Biblioteca del Congreso Nacional (LeyChile), Decreto Ley 824 Ley sobre Impuesto a la Renta“Las rentas que no excedan de 13,5 unidades tributarias anuales, estarán exentas de este impuesto; Sobre la parte que exceda de 13,5 y no sobrepase las 30 unidades tributarias anuales, 4%; Sobre la parte que exceda de 30 y no sobrepase las 50 unidades tributarias anuales, 8%; Sobre la parte que exceda de 50 y no sobrepase las 70 unidades tributarias anuales, 13,5%; Sobre la parte que exceda de 70 y no sobrepase las 90 unidades tributarias anuales, 23%; Sobre la parte que exceda de 90 y no sobrepase las 120 unidades tributarias anuales, 30,4%; Sobre la parte que exceda de 120 y no sobrepase las 310 unidades tributarias anuales, 35%; y Sobre la parte que exceda de 310 unidades tributarias anuales, 40%.”View source · accessed 2026-10-26
Capital gains treatment
Chile has no stand-alone capital gains tax: gains are income, with a 10% sole tax on listed Chilean shares with market presence and a cumulative exemption of 8,000 UF on gains from real estate held for more than a year. PwC says certain traded-share gains are exempt, but article 107 of the income tax law sets a 10% sole tax, so the statute is followed; foreign-source gains are outside Chilean tax only during a new foreign resident's first three years. [source]PwC Worldwide Tax Summaries“There is no capital gains tax in Chile. Capital gains are taxed as normal income unless they are qualified by law as non-taxable income.”View source · accessed 2026-10-26

Special tax regimes in Chile

Individuals with neither residence nor domicile pay the Additional Tax of 35% on Chilean-source income, with 20% for scientific, cultural or sporting remuneration and 15% for technical, engineering or professional advice. Once the person becomes resident, income from that date moves to the resident scales and earlier income stays under the Additional Tax. [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

Foreign tax credit
Residents can credit foreign income tax against Chilean tax on listed income types, capped at the lower of the foreign tax borne and 35% of gross foreign income per type, with a 35% overall cap. PwC says a treaty must be in force, but article 41 A lists the eligible income types without a general treaty condition, so the statute is followed. [source]Biblioteca del Congreso Nacional (LeyChile), Decreto Ley 824 Ley sobre Impuesto a la Renta“Darán derecho a crédito los impuestos soportados en el extranjero respecto de las siguientes rentas:”View source · accessed 2026-10-26
Foreign technician social security exemption
Foreign technical staff and their employers need not contribute to Chilean pensions and health if the worker stays in a foreign social security system covering illness, disability, old age and death and says so in the employment contract. Unemployment insurance and work accident cover remain compulsory, and the worker gives up Chilean pension and health benefits. [source]Superintendencia de Pensiones“la Ley N° 18.156 señala que los técnicos extranjeros y las empresas que los contraten no tienen la obligación de cotizar para pensiones y salud en el sistema chileno, siempre que cumplan con dos condiciones: (1) se acredite que esas personas se encuentran afiliadas a algún sistema de seguridad social en el extranjero que, al menos, les otorgue prestaciones en caso de enfermedad, invalidez, vejez y muerte; (2) que en el contrato de trabajo respectivo hayan expresado su voluntad de mantener dicha afiliación mientras presten servicios en Chile.”View source · accessed 2026-10-26
New resident foreign income exemption
A foreigner who establishes domicile or residence is taxed only on Chilean-source income for the first three years counted from entry, and on worldwide income afterwards. The SII Regional Director may extend the period in qualified cases; the current statute states no maximum length for an extension. [source]Biblioteca del Congreso Nacional (LeyChile), Decreto Ley 824 Ley sobre Impuesto a la Renta“Con todo, el extranjero que constituya domicilio o residencia en el país, durante los tres primeros años contados desde su ingreso a Chile sólo estará afecto a los impuestos que gravan las rentas obtenidas de fuentes chilenas. Este plazo podrá ser prorrogado por el Director Regional en casos calificados.”View source · accessed 2026-10-26

Digital nomad visa in Chile

No (as of 2026)Servicio Nacional de Migraciones (SERMIG)“1. Reunificación familiar 2. Extranjeros que desarrollan actividades lícitas remuneradas 3. Estudiantes de establecimientos reconocidos 4. Trabajadores de temporada 5. Extranjeros bajo custodia de Gendarmería de Chile 6. Extranjeros que se encuentran en Chile por orden judicial 7. Razones humanitarias 8. Personas acogidas a acuerdos internacionales 9. Personas religiosas de cultos reconocidos 10. Extranjeros que se encuentran bajo tratamiento médico 11. Jubilados y rentistas 12. Ex titulares de Residencia Definitiva 13. Inversionistas 14. Permiso de negocios de múltiple entrada 15. Mercosur: Principio de reciprocidad internacional”View source · accessed 2026-10-26 — Chile has no digital nomad visa: the immigration service lists 15 temporary residence subcategories and none is for remote workers. Some websites claim otherwise, but no official page supports it.

Tourist stay limits
The tourist or business stay allows up to 90 days, extendable once by up to 90 days for about USD 100, and does not allow paid work. Days across repeated entries still count towards the 183-day tax residence test. [source]Servicio Nacional de Migraciones (SERMIG)“Esta autoriza a permanecer por hasta 90 días en el país, plazo que se puede prorrogar hasta por 90 días más una única vez.”View source · accessed 2026-10-26

Frequently asked questions

How many days can I spend in Chile before becoming tax resident?

183 days (as of 2020)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 — A person is a Chilean tax resident once present for more than 183 days, consecutive or not, within any rolling 12-month period, so the 184th day triggers residence regardless of calendar years. PwC still describes the older test of six months in one calendar year or in two consecutive calendar years; the Código Tributario (as replaced from 1 March 2020) and SII Circular 63 of 2021 are followed instead.

What is the top personal income tax rate in Chile?

40% (as of 2020)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 — The top marginal income tax rate is 40%, reached above 310 UTM a month for salaried staff (Second Category Tax) or above 310 UTA a year for annual filers (Global Complementary Tax); the two do not stack and Chile has no local income tax. Employee pension (10% plus the AFP fee), health (7%) and unemployment (0.6%) contributions are separate and not included, and PwC's 2017 rate table still shows 35.5% although its developments page confirms the rise to 40% in 2020.

Does Chile have a digital nomad visa?

No (as of 2026)Servicio Nacional de Migraciones (SERMIG)“1. Reunificación familiar 2. Extranjeros que desarrollan actividades lícitas remuneradas 3. Estudiantes de establecimientos reconocidos 4. Trabajadores de temporada 5. Extranjeros bajo custodia de Gendarmería de Chile 6. Extranjeros que se encuentran en Chile por orden judicial 7. Razones humanitarias 8. Personas acogidas a acuerdos internacionales 9. Personas religiosas de cultos reconocidos 10. Extranjeros que se encuentran bajo tratamiento médico 11. Jubilados y rentistas 12. Ex titulares de Residencia Definitiva 13. Inversionistas 14. Permiso de negocios de múltiple entrada 15. Mercosur: Principio de reciprocidad internacional”View source · accessed 2026-10-26 — Chile has no digital nomad visa: the immigration service lists 15 temporary residence subcategories and none is for remote workers. Some websites claim otherwise, but no official page supports it.

Sources

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When to talk to an advisor

This page maps Chile’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Chile (and in your home country) review your situation before you act.