Tax residency in Chile: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days, consecutive or not, in any rolling twelve months: it is not tied to the calendar year. The day of entry, the day of exit and every day in between count; days merely in transit between two points outside Chile do not. You are resident the day you reach day 184, and you stop being resident after 184 days away.
Domicile is a separate concept and can attach from your first day, so the count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›