Living in Chile: 183 days to become a resident, three years before the global tax

In Chile, the Tax Code defines a resident as any person who stays in the country for more than 183 days in total within any twelve-month period. The Income Tax Law (Decree-Law 824) taxes domiciled or resident individuals on their income from all sources. It includes a specific rule for foreigners who settle in Chile: for the first three years after their arrival, they are taxed only on their Chilean-sourced income, with a possible extension in certain specific cases. This page presents these texts. It does not provide information on the supplementary global tax, the additional tax, the capital gains tax, visas, or local savings products: these points could not be obtained from the official source.

Resident: more than 183 days in a rolling twelve-month period

Article 8, paragraph 8, of the Tax Code (Decree-Law 830) provides the definition: a "resident" is any person who resides in Chile, continuously or not, for a period or periods totaling more than 183 days within any twelve-month period. The period is therefore variable and does not follow the calendar year. Decree-Law 824 refers to this code for terms it does not define itself. The text consulted does not define the concept of "domiciled"; it is not addressed here.

The first three years: only income from Chilean sources

Article 3 of Decree-Law 824 establishes the principle: every person domiciled or resident in Chile pays tax on their income from all sources, whether in Chile or abroad. Non-residents are taxed only on their Chilean-source income.

The same article adds a rule for foreigners who establish their domicile or residence in the country: for the first three years after entering Chile, they are subject only to taxes levied on income from Chilean sources. This period "podrá ser prorrogado por el Director Regional en casos calificados": the regional director may extend it in specific cases. Upon the expiration of the period or its extension, the general rule applies again.

For a French citizen, this rule says nothing about France: French tax residence is determined according to Article 4 B of the French General Tax Code (CGI), and a Franco-Chilean tax treaty distinguishes between dual residences. Our page on the treaty details these criteria.

Absence does not cause one to lose their home

Article 4 of the same text stipulates that the absence or lack of residence in the country does not result in the loss of domicile in Chile if the person retains, directly or indirectly, the principal place of business in Chile. The rule therefore applies to individuals who are absent while maintaining this principal place of business in Chile. The page does not specify how the principal place of business is determined; the entire text should be read before drawing any conclusions.

Wages and pensions: the second-tier single tax

The second-category single tax is a progressive tax paid monthly by individuals who receive income from dependent employment, including salaries, wages, and pensions, exceeding 13.5 UTM per month. The Internal Tax Service (SII) publishes a table each month. The January 2026 table, in Chilean pesos, is as follows.

The tax brackets and amounts to be reduced change monthly: you must consult the table for the month in question. The SII page does not include a publication date.

Single tax on a January 2026 salary: numerical example (fictitious profile)

Situation. Diego, an employee in Chile, fictitious profile, has a monthly taxable base of 2,500,000 pesos in January 2026.

Issue. He wants to estimate this month's single second-category tax.

Strategy. He identifies the range from 2,092,530.01 to 3,487,550.00 pesos, applies the factor of 0.08 to its base, then subtracts the amount to be reduced from 121,366.74 pesos.

Result. 2,500,000 × 0.08 gives 200,000 pesos; minus 121,366.74, the tax is 78,633.26 pesos, or 3.15 % of the base. This method is verified in the table: at the top of the same bracket (3,487,550 pesos), it gives a rate of 4.52 %, the one that the SII page displays as the effective rate for the bracket. The taxable base (after contributions) is an assumption of the hypothetical profile.

Capitalized retirement savings, healthcare, unemployment

The CLEISS fact sheet, dated 2025, describes the Chilean system. It applies to all individuals engaged in salaried employment. Workers entering the labor market must join a funded pension system based on individual funds managed by asset management companies (AFPs); these companies may charge fees and commissions. The legal retirement age is 65 for men and 60 for women. For healthcare, employees choose between the public FONASA and a private ISAPRE. Unemployment insurance is based on an individual account for contracts signed after October 2002.

The document does not mention any social security agreement between France and Chile and refers to a separate document for contribution rates: this page draws no conclusions and gives no rates.

Living in Chile: what changes depending on your situation

• The number of days spent in Chile in each twelve-month period.
• The entry date and the completion of the first three years.
• The nature of your income: salary, pension, income from Chilean or foreign sources.
• Maintaining a Chilean business address if you live abroad.
• Your French tax residence, if you maintain ties with France.

The rule depends on your situation. No results are guaranteed.

What this page does not cover

It does not provide information on the overall supplementary tax, the additional tax for non-residents, corporate and capital gains taxes, any potential wealth tax, social security contribution rates, visas and residence permits, assurance-vie, or local accounts. Local tax matters should be reviewed with a Chilean professional; French tax matters are addressed in our sections on tax residency and the relevant tax treaty.