Individual - Foreign tax relief and tax treaties

Last reviewed - 13 June 2023

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
China Japan Russia
Colombia Malaysia South Africa
Croatia Mexico South Korea