Tax Obligations for Foreign Workers

In Chile, tax obligations apply not only to nationals; they also extend to foreign individuals who reside, receive income, or hold assets in the country, provided they meet the criteria established by current regulations.

Depending on your specific situation, you may be required to fulfill one or more of the following obligations with the Internal Revenue Service:

• Annual Income Tax Return (Form 22)

• Declaration of foreign-source income, when applicable

• Regularization of income received without withholding (for example, fees or income from abroad)

Who should pay special attention?

• Foreigners with Temporary or Permanent Residency in Chile

• Individuals who have resided in Chile for more than 183 days (continuous or discontinuous)

• Workers who receive income from abroad

• Expatriates with international compensation structures

Important Deadlines

The deadlines for the 2026 Income Tax Return are concentrated between April and May 2026, depending on the type of taxpayer and filing method.

Therefore, it is crucial to:

• Check promptly if there is an obligation to file a return

• Review the information provided by the Chilean Internal Revenue Service (SII)

• Prepare the necessary documentation in advance

Risks of Non-Compliance

Failure to file on time may result in:

• Fines and interest

• Audits or audits by the SII

• Contingencies in immigration or financial processes

How can we help you?

Our team advises foreign workers and companies on:

• Tax residency assessment

• Determining tax obligations in Chile

• Preparing and reviewing tax returns

• Coordinating with obligations in the country of origin (double taxation)

Proper planning ensures compliance and avoids unnecessary problems.