Tax Map · Relocation rankings

Tax residency in Chile

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• Presence in Chile for more than six months in a given calendar year
• Presence in Chile for more than six months in total over a period of two consecutive tax years
• Domicile in Chile inferred from activities showing an intention to stay permanently and keep main seat of business in Chile

There is no pure investment or digital-nomad visa; a self-funded remote or high‑net‑worth individual generally needs to qualify for a standard temporary residence permit (for example, where their residence is considered useful or advantageous to Chile) and then can later transition to longer-term status.

Leaving generally requires being absent for more than 183 days in 12 months and formally notifying the Tax Service and evidencing a new foreign domicile, so it is more involved than simply dropping below the day count but there is no citizenship‑based or long multi‑year tail rule.

“Persons resident or domiciled in Chile are subject to income tax on their world-wide income. However an individual taking up domicile or residency in Chile is taxed only on Chilean source income for the first 3 years, on application this may be extended. Persons without domicile nor residency in Chile are taxed on their Chilean source income. A person is deemed to be domiciled or resident in Chile if: - It may be assumed from the activities that he/she wishes to stay in the country on a permanent basis (domicile). - If he/she spends more than six months in the country in a given calendar year or over a period of two years (resident).” — Servicio de Impuestos Internos (SII) – Chilean Internal Revenue Service

Estimate — confirm against the linked sources. See methodology.