Tax residency

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.

Check your own dates: Chile tax — 183 days in 12 months calculator →

Summary

Day rule / reminder
More than 183 days in any 12 months
Window
Last 12 months
What the tool measures
The recorded-day component

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.

Who it applies to

People reviewing Chilean physical presence across consecutive and interrupted visits.

The rule

Article 8 No. 8 of the Tax Code counts continuous or separate stays in any 12-month period. Transit days are excluded, and residence starts on the day the threshold is reached.

Counting the days

Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

  1. Choose the date through which you want to count, then add your recorded visits.
  2. Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
  3. Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
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Examples

These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.

Example 1 — one recorded visit

  • to · Chile

Recorded result: 10 days

Example 2 — overlapping records

  • to · Chile
  • to · Chile

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · Chile
  • to · Chile

Recorded result: 16 days

Exceptions & edge cases

Article 8 No. 8 of the Tax Code counts continuous or separate stays in any 12-month period. Transit days are excluded, and residence starts on the day the threshold is reached.

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“A count below the day threshold settles tax residence.”

A recorded-day total is one component. Review the separate conditions and exceptions described on this page.

“A new calendar year resets this counter.”

This is a rolling window. Dates leave the window as time moves forward.

Frequently asked questions

What does this rule count?

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.

Which counting window does this tool use?

Last 12 months. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

What else should I check before relying on the total?

Article 8 No. 8 of the Tax Code counts continuous or separate stays in any 12-month period. Transit days are excluded, and residence starts on the day the threshold is reached.

Where can I read the official requirements?

Read Servicio de Impuestos Internos ↗. The source was last reviewed on .

Keep this count with your travel history.

Follow your recorded days and selected reminders in Untild, alongside your other travel counters.

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Sources

Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.

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