Individual - Residence

Last reviewed - 08 February 2024

Domicile is defined as physical presence with the intent to remain in the country. Residence is mere physical presence.

Residence for tax purposes is acquired upon remaining six consecutive months in the country in one calendar year, or more than six months, whether consecutive or not, in two consecutive calendar years. If domicile is acquired before residence and the intention is to stay in Chile permanently or for a significant period of time, normal taxation applies as of the date of entry into the country.