Rate
—
Duration
3 years
Prior non-residency
—
required before applying
Standard top income tax
40.0%
Chile, without the regime
Overview
- Regime
- Artículo 3 LIR (foreign-source income exemption)
- Country
- Chile
- Type
- Exemption
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Foreign individuals who establish domicile or residence in Chile pay Chilean income tax only on Chilean-source income during the first three years after entry.
- Eligibility
- Natural person who is a foreign national and constitutes domicile or residence in Chile (not available on the same terms to Chilean nationals returning).
- Benefits
- Foreign-source income is outside the Chilean income tax base for the exemption period; Chilean-source income remains taxable.
- Requirements
- Establish domicile or residence in Chile; comply with general registration and reporting rules for Chilean-source income
- Limitations
- After the period (and any extension), worldwide income is taxed; prórroga must be requested before the three-year term expires
- Income types covered
- Foreign-source income only during the window
- Duration details
- Three years from entry, extendable by the Regional Director in qualified cases before the period ends
View source LIR art. 3 (SII)