Chile Tax Residency Rules
Chile taxes residents and domiciled individuals on worldwide income.
| Residency threshold | 183 days |
| Counting window | Calendar year |
| Rule type | Hybrid |
| Complexity | Domicile rule is broad |
| Tax year | Jan 1 – Dec 31 |
| Official source | Official source ↗ |
How Chile determines residency
Chile taxes residents and domiciled individuals on worldwide income. You are deemed resident if you are present in Chile for more than six months in a calendar year, or more than six months in aggregate over two consecutive tax years. You are domiciled in Chile if your activities or ties show an intention to keep your residence there.
Domicile is intent-based and independent of the day count: it can be established from your first day and, once acquired, is not lost by simply leaving the country. Newly arrived foreigners are generally taxed only on Chilean-source income for their first three years, and on worldwide income thereafter.
- More than six months in a calendar year
- More than six months in aggregate over two consecutive tax years
- Domicile: activities or ties showing intent to keep residence in Chile (independent of days)
Calculate your days in Chile
Track your stays against the threshold and see exactly where you stand.
Evidence to keep
Documents that support (or rebut) a Chile residency position. Not exhaustive — advisory only.
To prove residency
- Certificado de Residencia (SII, form. 3463) Tier 1 · decisive
- Long-term lease agreement Tier 2
- Utility bills in your name Tier 2
To rebut residency
- Foreign tax residency certificate Tier 1 · decisive
- Airline tickets / boarding passes Tier 3
Frequently asked questions
What is the tax residency threshold in Chile?
Chile generally treats you as a tax resident once you reach 183 days, measured over a calendar year window.
Does Chile use a calendar year or a rolling window?
Chile's counting window is: Calendar year. This determines how days are aggregated when testing the threshold.
Can I be tax resident in Chile with fewer than 183 days?
Yes — beyond the day count, Chile also considers: More than six months in aggregate over two consecutive tax years; Domicile: activities or ties showing intent to keep residence in Chile (independent of days).
Related guides and tools
Tracking Chile alongside other countries?
Elcano monitors your day count in Chile and every other jurisdiction you track — in one place. Free, no signup required.
Open ElcanoThis page is for informational purposes only and does not constitute tax or legal advice. Residency rules are applied on a facts-and-circumstances basis. Verify with official sources and consult a qualified advisor for your specific situation.