Tax Atlas

Am I a tax resident of Chile?

Short answer: usually yes once you cross 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 in a year. But a day count is only the headline test — a home, family, or economic ties can pull you in sooner, and staying under it does not automatically keep you out.

Verified October 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in Chile

The number that decides it: 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. Cross that in a year, and Chile counts you as tax resident. 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

If you're close to the line

A day count only helps if the count is right. Travel that crosses midnight, short trips home, and which end of a stay counts as arrival or departure all change the total — and get miscounted constantly.

The free 183 Days residency tracker logs your actual travel and checks it against Chile’sverified threshold, so you are working from a real count instead of a guess.

What residency actually changes

Once you are tax resident, Chile generally taxes your worldwide income, topping out at 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. Stay a non-resident, and Chile typically taxes only income sourced there.

Full picture: Chile tax guide.

Frequently asked questions

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

183 days. 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. Arrival and departure days are counted according to Chile’s own rule, not a universal convention — check the source below for the exact method.

Can I become a tax resident of Chile even under the day count?

Yes, in some cases. Chile also has rules beyond the simple day count — see the detail below. A permanent home, family, or economic ties can trigger residency independent of days spent.

What does tax residency in Chile actually cost me?

Chile’s income tax tops out at 40%. 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. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Chile-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Chile’s general residency test. It cannot weigh your treaty position, your specific 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.