Viña del Mar

Salary from a foreign employer or fees from foreign clients

Taxed0%–40% progressive (monthly scale for salary, annual scale for freelance fees)

The 3-year rule for new foreign residents does not help here. LIR art. 10 makes income from activities carried out in Chile Chilean-source, wherever the employer or client is and wherever you are paid, so remote work done from Chile is taxed from the day you become resident or domiciled. Salary from a foreign employer is taxed monthly under the second-category scale (0% up to 13.5 UTM, 40% above 310 UTM). No Chilean employer withholds it, so you calculate and pay it yourself on Form 50 (SII Ord. 231 of 2012). Freelancers register their activity with the SII and issue electronic boletas de honorarios. Foreign clients do not withhold, so you pay the 15.25% provisional payment (2026; 16% in 2027, 17% in 2028) yourself each month on Form 29, code 152. In the annual return you pay global complementario on fees minus actual costs, or minus a flat 30% capped at 15 UTA (LIR art. 50). Freelancers whose fees reach 5 monthly minimum wages in a year also owe pension, health and work-accident contributions, settled in the annual return out of those payments. Contributions for employees of a foreign employer are not covered here. Tax paid abroad on the same pay can be credited, capped at 35% (art. 41 A). Before you become resident or domiciled, Chilean-source income is taxed under the non-resident rules. Chile has 37 tax treaties in force, including the United States since 2024, which may change this, so check yours. Note that the SII does not treat a foreigner as resident for treaty purposes during the first 3 years.

On the nomad visa

Chile has no digital nomad visa: neither the 2021 migration law (Ley 21.325) nor the decree listing temporary-residence subcategories has a remote-work route. Many nationalities enter visa-free on permanencia transitoria for 90 days, extendable once by 90 days, and the migration service says holders may not carry out paid activities. Tax follows the ordinary tests: past 183 days in 12 months, or with domicile, you are resident, and work done in Chile is taxed. People living on pensions or investment income can apply for the jubilados y rentistas temporary residence, which also leaves foreign-source income untaxed for the first 3 years.

Dividends, interest, gains, rent and pensions from abroad

Not taxedNone on foreign-source income for the first 3 years; afterwards 0%–40% progressive

A foreigner who becomes domiciled or resident pays tax only on Chilean-source income for 3 years from entering Chile (LIR art. 3). Foreign dividends, interest, capital gains, rent and pensions are therefore not taxed in Chile in that period. The SII regional director can extend it in qualified cases; the law sets no length. It does not apply to Chileans returning home. After 3 years, foreign investment income is added to global complementario at 0%–40%. Foreign tax can be credited, up to 35% of the gross income, for dividends and for income from treaty countries (art. 41 A). Chilean-source investment income is taxed from the start. Dividends from Chilean companies under the general regime carry a credit for the 27% corporate tax, but 35% of that credit must be paid back, so the combined rate can reach 44.45%. Ley 21.850 (October 2026) cuts corporate tax to 25.5% for 2027, 24% for 2028 and 23% from 2029. It also cuts the payback to 30% on 2027 profits and 20% on 2028 profits, and drops it after that. Gains on Chilean shares with stock-market presence pay a 10% final tax in 2026 and are not income from 1 January 2027. Gains on Chilean property held over a year are exempt up to a lifetime 8,000 UF; above that, you choose a 10% final tax or global complementario.

Net wealth and inheritance

No wealth taxInheritance tax applies

Chile has no net wealth tax. Inheritance and gift tax (Ley 16.271) is charged on each heir's or recipient's share at 1% to 25%, with 25% above 1,200 UTA. A spouse, civil partner, parents and children are exempt on the first 50 UTA of an inheritance and the first 5 UTA of a gift. The scale is 20% higher for siblings, cousins, uncles and nephews, and 40% higher for more distant relatives or unrelated people. For a foreigner's estate, assets abroad are included only if they were acquired with resources from Chile, and foreign inheritance tax is credited. Ley 21.850 gives a one-off 50% cut in gift tax on gifts to forced heirs signed by public deed in the year from 1 December 2026, capped at half the donor's net worth. Owners of Chilean property pay annual impuesto territorial (contribuciones) on the SII's fiscal value, in four instalments (April, June, September, November); many homes are exempt and rates were not verified here. A surcharge (sobretasa) applies when a person's combined fiscal property value exceeds 827 UTA. From 1 January 2027, owners aged 65 or over are fully exempt on their main home.

Tax resident after

183 days a year

Top income tax rate

40%

When you become tax resident

Código Tributario art. 8 N°8: you are resident if you are physically in Chile for more than 183 days, continuous or not, within any 12-month window. The window is rolling, days of arrival and departure count, transit days do not, and residence starts on the day you reach 184 days (SII Circular 63 of 2021). Separately, you are domiciled if you live in Chile with the intention of staying, judged mainly by where you earn most of your income and keep your main business. Domicile applies from your first day in Chile, and a sworn statement to the SII that you intend to stay makes you domiciled from arrival. Leaving does not end domicile if your main business stays in Chile (LIR art. 4). Your visa does not decide either test. A visitor on a 90-day stay extended once by 90 days remains under the day count in one trip, but repeat visits within 12 months can cross it.

Top income tax rate

40% on annual taxable income above 310 UTA, about CLP 268 million at the October 2026 UTA of CLP 865,812; the first 13.5 UTA is tax-free. Employees pay the same rates monthly: 40% above CLP 22,366,810 a month in October 2026. Because only part of the Chilean corporate-tax credit counts, the combined rate on Chilean dividends can reach 44.45% until Ley 21.850 phases the payback out.