Income Tax Return for Expatriates in Chile

With the end of the tax year approaching and the obligation to file the Annual Income Tax Return (Form 22), it is essential that foreign nationals who work or have worked in Chile (known as expatriates) understand their tax obligations to the Internal Revenue Service (SII).

Who must file an income tax return in Chile?

All taxpayers who meet the following criteria must file a return:

• Those who are residents or domiciled in Chile.

• Those who have received income from Chilean and/or foreign sources, depending on their tax status.

• Those who are employed under a subordinate and dependent employment relationship and receive other income in addition to their salary. Those who receive income from providing professional services independently in the country.

Residency vs. Tax Domicile (Article 3 of the Tax Code)

• Resident: A person who remains in Chile for more than 183 days, continuous or discontinuous, within a 12-month period.

• Domiciled: A person with their center of vital interests in Chile, even if they have not yet resided there for more than 183 days.

Having a residence or domicile in Chile means being subject to the general tax regime on Chilean-source income, and potentially, on foreign-source income if the three-year period is exceeded (Articles 3 and 59 of the Chilean Income Tax Law).

Taxation for Expatriates in Chile

During their first three years in Chile, expatriates are taxed only on their Chilean-source income.

After that period, if they maintain their residence, they will also be subject to taxation on their foreign-source income (subject to limits if a double taxation agreement exists).

What must be declared?

• Income from dependent employment (salaries, bonuses, allowances).

• Fees for professional services.

• Exempt or non-taxable income, which must be reported even if no taxes are paid (for example, non-taxable per diem allowances if they meet the requirements).

• Foreign income, if applicable according to residency and tax status.

Treaties to avoid double taxation

Chile has treaties with countries such as:

Spain, France, Mexico, the USA, Canada, Brazil, the UK, among others.

These treaties may:

• Eliminate double taxation.

• Establish tax residency criteria.

• Allow the crediting of taxes paid abroad.

Recommendations

• Verify if you have residency or tax domicile in Chile.

• Evaluate whether your foreign income should be included in your tax return.

• Use your provisional RUT (Chilean Taxpayer Identification Number) if you do not have a permanent RUT.

• While outside of Chile, you can also file your tax return online like all other taxpayers using your Tax ID or Unique Key.

• Check if you can claim credits for taxes paid abroad, according to Article 41 A of the Chilean Income Tax Law.

Deadline for filing your tax return in 2026

The 2026 tax return process (for income earned in 2025) will take place in April 2026, with specific dates depending on whether there is a refund, payment due, or a return with no activity.

To avoid errors and penalties, specialized tax advice is recommended.

If you are an expatriate in Chile or a foreigner with income from Chile, we can help you determine your tax situation and comply with your obligations.