Chile

Individual - Foreign tax relief and tax treaties

Last reviewed - 13 August 2025

Foreign tax relief

The Income Tax Law allows a tax credit for taxes paid abroad by individuals domiciled or resident in Chile, provided there is a tax treaty in force with the foreign country.

Tax treaties

Chile has tax treaties in force with the following countries:

Argentina	Czech Republic	New Zealand	Spain
Australia	Denmark	Norway	Sweden
Austria	Ecuador	Paraguay	Switzerland
Belgium	France	Peru	Thailand
Brazil	Ireland	Poland	United Kingdom
Canada	Italy	Portugal	United States
China	Japan	Russia
Colombia	Malaysia	South Africa
Croatia	Mexico	South Korea