Welcome to Chile, a land of diverse landscapes and vibrant culture! If you're a digital nomad, expat, or location-independent worker considering making Chile your tax home, we've got you covered. Follow this step-by-step guide to navigate the process of obtaining tax residency in Chile.
Step 1: Enter Chile with the Proper Visa
Before you can become a tax resident, you need to enter Chile legally. Depending on your nationality, you might need a tourist visa or a temporary residence visa. Ensure your visa is valid for at least 183 days to meet the residency requirement.
Step 2: Stay in Chile for 183 Days
To qualify as a tax resident, you must stay in Chile for more than 183 days within a calendar year or over two consecutive years. Keep records of your entries and exits from the country to prove your stay.
Step 3: Obtain a RUT (Rol Único Tributario)
The RUT is a unique tax identification number required for all tax processes in Chile. You can obtain a RUT by visiting the Servicio de Impuestos Internos (SII) office with your passport and visa. Fill out Form F4415 to apply.
Step 4: Register with the Civil Registry and Identification Service
Once you have your RUT, you must register with the Civil Registry (Registro Civil e Identificación) to obtain your Chilean ID card (Cédula de Identidad). This step is crucial as it formalizes your presence in the country.
Step 5: Notify the SII of Your Residency Status
Inform the SII of your intention to establish tax residency in Chile. This involves submitting a formal declaration, which can be done online or at an SII office. You'll need to provide your RUT and evidence of your stay in Chile.
Step 6: Submit an Annual Tax Return
As a tax resident, you are required to submit an annual tax return (Declaración de Impuesto a la Renta) by April 30th of each year. This includes reporting your global income. Ensure you comply with all deadlines to maintain your tax residency status.
Legal References
- Chilean Income Tax Law (Ley sobre Impuesto a la Renta), Article 3
- Chilean Civil Registry Law (Ley Orgánica del Servicio de Registro Civil e Identificación), Article 1
- Administrative Instructions from the Servicio de Impuestos Internos (SII)
Useful Links
