Chile · tax residency · 2026

How many days make you tax resident in Chile?

183days

Tax residency thresholdchecked 2026-08-18 · sii.cl

Next step

How we know

Figures are as Servicio de Impuestos Internos (SII) publishes them at sii.cl, checked 18 August 2026.

Day threshold: 183 days Código Tributario article 8 No. 8, as replaced by Ley 21.210: a resident is anyone who stays in Chile, uninterrupted or not, for a period or periods totalling more than 183 days within any 12-month span. SII Circular N° 63 of 2021 explains that on completing 184 days of presence (exceeding 183), uninterrupted or not, in a period of 12 CONSECUTIVE MONTHS, the person is a resident FROM THE DAY the 184th day of presence is reached. The 12-month period is rolling ('móvil'), so the days must be assessed in each moving window; it is irrelevant whether they fall in the same calendar year.
Other tests: Domicilio is a separate and independent concept. With no tax definition, SII applies Código Civil article 59: residence accompanied by the real or presumed intention of remaining there. A person who establishes domicile in Chile is treated as domiciled FROM THE FIRST DAY OF ENTRY, with no day count at all. For acquisition of domicile SII weighs the ECONOMIC element (where the person carries on the activity from which they obtain most of their income, and where their principal interests or the principal seat of their business are located) rather than the family element, which is evidential only. An express sworn declaration of intent to remain in Chile establishes domicile from the first day of entry without further proof. Article 4 of the Ley sobre Impuesto a la Renta provides that mere absence or lack of residence in Chile is not enough to lose domicile if the taxpayer keeps the principal seat of their business in Chile, directly or indirectly.
Worldwide income: Yes — residents are taxed on worldwide income
Special regimes: THREE-YEAR RULE for foreigners. Under the second paragraph of article 3 of the Ley sobre Impuesto a la Renta, a foreign individual who establishes domicile or residence in Chile is taxed ONLY on Chilean-source income for the first three years counted from entry into Chile, with impuesto global complementario or impuesto único de segunda categoría as applicable; after those three years they are taxed on worldwide income. The period is extendable. Chilean nationals are taxed on worldwide income immediately.
Authority: Servicio de Impuestos Internos (SII)
Official page: sii.cl
Checked: 18 August 2026

Sources are listed further down the page.

How the counting works

DAY COUNTING, per Circular 63/2021: count every day of physical presence from the day of arrival to the day of departure, INCLUDING both the entry and exit days and every day in between. EXCLUDE days spent in transit through Chile in the course of a journey between two points outside Chile, and days spent outside the country. Intention is irrelevant to residence — the test is purely objective and depends only on days of physical presence. LOSING RESIDENCE: a person loses residence by being absent from Chile for at least 184 days, uninterrupted or not, within a period of 12 consecutive months. Losing residence does not mean losing domicile, and vice versa; they are distinct concepts with their own requirements, and being either resident OR domiciled keeps you within the charge. TREATY POINT worth flagging: during the first three years from entry, a foreign individual who acquires residence or domicile in Chile CANNOT be treated as a Chilean resident for the purposes of a double tax treaty, because they are not taxed on worldwide income during that period. The new definition of residence applies from 1 March 2020, to people already present on that date as well as later arrivals. Tax year left null: the circular refers to año tributario and to annual returns filed in April (Formulario 22) but does not state the tax year dates, and we did not read a page that does.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Chile to work remotely, the Chile digital nomad visa page covers the permission side.

Sources

sii.cl — official source, checked 2026-08-18
sii.cl (official), retrieved 2026-08-18

Questions people ask about Chile tax residency

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

183 days Código Tributario article 8 No. 8, as replaced by Ley 21.210: a resident is anyone who stays in Chile, uninterrupted or not, for a period or periods totalling more than 183 days within any 12-month span. SII Circular N° 63 of 2021 explains that on completing 184 days of presence (exceeding 183), uninterrupted or not, in a period of 12 CONSECUTIVE MONTHS, the person is a resident FROM THE DAY the 184th day of presence is reached. The 12-month period is rolling ('móvil'), so the days must be assessed in each moving window; it is irrelevant whether they fall in the same calendar year. makes you tax resident in Chile, and residents are taxed on worldwide income. Days are not the only route in: Domicilio is a separate and independent concept. With no tax definition, SII applies Código Civil article 59: residence accompanied by the real or presumed intention of remaining there. A person who establishes domicile in Chile is treated as domiciled FROM THE FIRST DAY OF ENTRY, with no day count at all. For acquisition of domicile SII weighs the ECONOMIC element (where the person carries on the activity from which they obtain most of their income, and where their principal interests or the principal seat of their business are located) rather than the family element, which is evidential only. An express sworn declaration of intent to remain in Chile establishes domicile from the first day of entry without further proof. Article 4 of the Ley sobre Impuesto a la Renta provides that mere absence or lack of residence in Chile is not enough to lose domicile if the taxpayer keeps the principal seat of their business in Chile, directly or indirectly. Checked 18 August 2026 against sii.cl.

When is Chile's tax year?

See Servicio de Impuestos Internos (SII)'s page linked below; the tax year sets the window your days are counted in.

Are residents of Chile taxed on worldwide income?

Yes — once you are tax resident in Chile, worldwide income falls in scope, subject to double-tax treaties. THREE-YEAR RULE for foreigners. Under the second paragraph of article 3 of the Ley sobre Impuesto a la Renta, a foreign individual who establishes domicile or residence in Chile is taxed ONLY on Chilean-source income for the first three years counted from entry into Chile, with impuesto global complementario or impuesto único de segunda categoría as applicable; after those three years they are taxed on worldwide income. The period is extendable. Chilean nationals are taxed on worldwide income immediately.

Is there a special tax regime for people moving to Chile?

THREE-YEAR RULE for foreigners. Under the second paragraph of article 3 of the Ley sobre Impuesto a la Renta, a foreign individual who establishes domicile or residence in Chile is taxed ONLY on Chilean-source income for the first three years counted from entry into Chile, with impuesto global complementario or impuesto único de segunda categoría as applicable; after those three years they are taxed on worldwide income. The period is extendable. Chilean nationals are taxed on worldwide income immediately. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Chile?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Chile, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.