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Chile tax

Tax residence: More than 183 days in any period of 12 consecutive months. 2 special regimes for new residents: Three years on Chilean-source income only and Chile three-year Chilean-source-only taxation.

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Tax residence

Special regimes for new residents

Special regime

Chilean income tax: three years on Chilean-source income only for new residents (Ley de la Renta art. 3)

Tax relief

Details
  • On: Chilean-source income during the first three years
  • Who: Foreign national who establishes domicile or residence in Chile

A foreigner who sets up domicile or residence in Chile pays tax only on Chilean-source income during the first three years from entry; after that, worldwide income is taxed unless the Regional Director grants an extension in qualified cases. 1 2 3 4

Taxed on

Chilean-source income during the first three years; worldwide income afterwards.

Who it applies to

  • Foreign national who establishes domicile or residence in Chile.
  • The three years count from the date of entry into Chile.

Exclusions

  • Chilean-source income remains taxable from the start.
  • Chilean nationals who recover domicile or residence in Chile are not covered.

Days in the country

  • More than 183 days in any period of 12 consecutive months · Presence in Chile, continuous or not, of more than 183 days makes the person resident from the 184th day.

Tax residence

A person present in Chile for more than 183 days, continuous or not, within any 12 consecutive months is resident from the 184th day; domicile is a separate test. The three-year period runs from entry into Chile whether or not residence or domicile has yet been established.

Visas

The rule depends on domicile or residence, not on the type of temporary residence.

Other taxes

Extension of the three-year period must be requested from the Regional Director.

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Special regime

Chile three-year Chilean-source-only taxation for foreigners who settle

Tax relief

Foreign-source income: First 3 years Chilean-source
Details
  • On: Chilean-source income only during the period
  • Who: Foreign national who constitutes domicile or residence in Chile

A foreigner who establishes domicile or residence in Chile is taxed only on Chilean-source income for the first three years counted from entry into Chile; the Regional Director may extend that period in qualified cases, and afterwards worldwide income is taxed. 4 3

Taxed on

Chilean-source income only during the period (Global Complementario or Impuesto Único de Segunda Categoría on income received from entry); worldwide income afterwards.

Who it applies to

  • Foreign national who constitutes domicile or residence in Chile (art. 3 inciso 2 of the Ley sobre Impuesto a la Renta, as quoted in SII Oficio 2123 of 2018).
  • The three years run from the date of entry into Chile, not from the date residence is acquired (SII Circular 63 of 2021 example: entry 1 March year X0, worldwide taxation from 2 March year X3).
  • Extension beyond three years is a discretionary decision of the Director Regional in qualified cases.

Exclusions

  • Chilean nationals who recover domicile or residence are not covered (SII Oficio 2123 of 2018).
  • Before the 184th day of presence the person is a non-resident subject to impuesto adicional on Chilean-source income; after residence begins the Global Complementario or Único de Segunda Categoría applies.

Days in the country

  • More than 183 days in any period of 12 consecutive months · Presence in Chile, continuous or not, of more than 183 days makes the person resident from the 184th day; entry and exit days count, transit days between two foreign points do not

Tax residence

Tax residence is purely objective (days present) since Ley 21.210 (2020); domicile is a separate concept assessed on intention and facts.

Visas

The rule depends on becoming domiciled or resident for tax purposes and on the entry date, not on a particular visa category.

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Standard rules and foreign-source income

Standard rules

Chile personal income tax: Second Category (employment) scale 0-40% and global complementary tax

Worldwide income

Details
  • On: Worldwide income of residents after the three-year foreigner period
  • Who: Domiciled in or resident in Chile (more than 183 days in any 12-month period)
  • Limit: CLP 974k/mo ≈ $1,000

Salaried income above 13.5 UTM a month pays Impuesto Único de Segunda Categoría on a scale of 4%, 8%, 13.5%, 23%, 30.4%, 35% and 40% (above 310 UTM); after the three-year period (or any extension) a person who is domiciled or resident in Chile is taxed on income from any source, and a person present more than 183 days in any 12 consecutive months is resident from the 184th day. 4 5 6 7 8 9 10

Taxed on

Worldwide income of residents after the three-year foreigner period; Chilean-source income of non-residents (impuesto adicional, 35%). Employment income is taxed monthly on the taxable salary after mandatory pension, health and unemployment contributions, at the UTM-based scale; other income and annual reconciliation use the same scale in annual tax units (UTA = 12 UTM) under the Global Complementario tax.

Who it applies to

  • Domiciled in or resident in Chile (more than 183 days in any 12-month period).
  • The Second Category scale applies to income from dependent employment and pensions, withheld monthly by the employer.

Exclusions

  • Foreigners within their first three years from entry pay only on Chilean-source income.
  • Non-residents pay additional tax at a flat 35% on Chilean-source income instead of the scale.

Limits

  • CLP 974,038.5 a month (≈ $1,000) · Exempt band: monthly taxable salary up to 13.5 UTM (CLP 974,038.50 (≈ $1,000) in October 2026) pays no Second Category tax.
  • CLP 2,164,530 a month (≈ $2,220) · 4% band: monthly taxable income above CLP 974,038.50 (≈ $1,000) up to this amount; tax = income x 0.04 minus CLP 38,961.54 (≈ $40) (October 2026).
  • CLP 3,607,550 a month (≈ $3,690) · 8% band: income above CLP 2,164,530 (≈ $2,220) up to this amount; tax = income x 0.08 minus CLP 125,542.74 (≈ $130).
  • CLP 5,050,570 a month (≈ $5,170) · 13.5% band: income above CLP 3,607,550 (≈ $3,690) up to this amount; tax = income x 0.135 minus CLP 323,957.99 (≈ $330).
  • CLP 6,493,590 a month (≈ $6,650) · 23% band: income above CLP 5,050,570 (≈ $5,170) up to this amount; tax = income x 0.23 minus CLP 803,762.14 (≈ $820).
  • CLP 8,658,120 a month (≈ $8,860) · 30.4% band: income above CLP 6,493,590 (≈ $6,650) up to this amount; tax = income x 0.304 minus CLP 1,284,287.80 (≈ $1,310).
  • CLP 22,366,810 a month (≈ $22,900) · 35% band: income above CLP 8,658,120 (≈ $8,860) up to this amount; tax = income x 0.35 minus CLP 1,682,561.32 (≈ $1,720); above this amount the rate is 40% (income x 0.40 minus CLP 2,800,901.82 (≈ $2,870)).
  • CLP 72,151 a month (≈ $74) · Value of one UTM (monthly tax unit) for October 2026, set by the Internal Revenue Service; all bands are multiples of the UTM (13.5, 30, 50, 70, 90, 120 and 310 UTM) and move every month.

Days in the country

  • More than 183 days in any period of 12 consecutive months · Physical presence in Chile, continuous or not

Tax residence

Resident from the 184th day of presence in any 12 consecutive months; domicile also creates residence. The three-year foreigner period applies from entry and can be extended on request.

Visas

Tax residence follows presence and domicile, not visa type.

Other taxes

Employee contributions (employer withholds): 10% of taxable pay to the pension fund plus the AFP commission, 7% health contribution, and 0.6% unemployment insurance on indefinite contracts (employer pays 2.4%). Taxable pay is capped at 90.0 UF a month for pension and health contributions and 135.2 UF a month for unemployment insurance from February 2026 payments. Contributions reduce the taxable base for the Second Category tax.

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VAT, social security and other taxes

Questions people ask

When do you become a tax resident in Chile?

More than 183 days in any period of 12 consecutive months (Physical presence in Chile, continuous or not). Resident from the 184th day of presence in any 12 consecutive months; domicile also creates residence.

Who qualifies for Three years on Chilean-source income only?

Foreign national who establishes domicile or residence in Chile. The rule depends on domicile or residence, not on the type of temporary residence.

Who qualifies for Chile three-year Chilean-source-only taxation?

Foreign national who constitutes domicile or residence in Chile (art. The rule depends on becoming domiciled or resident for tax purposes and on the entry date, not on a particular visa category.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Sources (10)

Official sources

  1. ¿Qué obligaciones tributarias tiene un extranjero con domicilio o residencia en Chile? · Servicio de Impuestos Internos · checked 2026-10-12
  2. Oficio 1706 / Ord. 2405 of 2016 — Ley de la Renta art. 3 · Servicio de Impuestos Internos · checked 2026-10-12 · published 2016-08-26
  3. Oficio SII N° 2123 de 2018 - art. 3 inciso 2 Ley sobre Impuesto a la Renta: three-year rule applies to foreigners, not Chileans returning · Servicio de Impuestos Internos (SII) · checked 2026-10-12 · published 2018
  4. Circular N° 63 de 2021 - definición de residente (art. 8 N° 8 Código Tributario) y domicilio; tributación al adquirir residencia · Servicio de Impuestos Internos (SII) · checked 2026-10-12 · published 2021-11-25
  5. Monto de Cálculo del Impuesto Único de Segunda Categoría 2026: monthly tables · Servicio de Impuestos Internos · checked 2026-10-10
  6. UTM, UTA and CPI values 2026 · Servicio de Impuestos Internos · checked 2026-10-10
  7. Topes imponibles definitivos para el cálculo de cotizaciones previsionales en 2026 (90.0 UF; 135.2 UF unemployment) · Superintendencia de Pensiones · checked 2026-10-10
  8. Seguro de cesantía contributions: 0.6% worker and 2.4% employer for indefinite contracts · Dirección del Trabajo · checked 2026-10-10
  9. Declarar y pagar el 7 % de las cotizaciones de salud de Fonasa · ChileAtiende · checked 2026-10-10
  10. Cotización previsional obligatoria: 10% of taxable pay to the pension fund, 90 UF cap · Superintendencia de Pensiones · checked 2026-10-10