Chile tax — 183 days in 12 months
Chile uses more than 183 days during any 12 months, with residence beginning when 184 days are reached. Domicile is a separate concept that can establish tax status.
Source reviewed
Find the Chile day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
| Rule | Key numbers | Official reference |
|---|---|---|
| Chile tax — 183 days in 12 months | More than 183 days in any 12 months | Servicio de Impuestos Internos ↗ |
Chile uses more than 183 days during any 12 months, with residence beginning when 184 days are reached. Domicile is a separate concept that can establish tax status.
Source reviewed
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