Chile

South America · CL · 33 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• 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

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.

Source: Servicio de Impuestos Internos (SII) – Chilean Internal Revenue Service

Tax treaty network (34)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.