What changed in Chile

The SpA needs no minimum share capital and allows 100 percent foreign ownership

Moving your company

Ley 18.156 lets a qualifying foreign professional skip AFP and health contributions entirely

Social security

Article 3 LIR gives a foreigner three years of Chilean-source-only taxation, extendable to six

Personal income tax

The Article 3 window may let a new arrival realize an offshore crypto portfolio Chilean-tax-free

Crypto tax and legal status

Staking, mining, airdrops, forks, DeFi and NFTs have no published SII guidance at all

Crypto tax and legal status

CARF reporting is live, and the SII is already auditing crypto cases

Crypto tax and legal status

No VAT applies to crypto sales because crypto is legally incorporeal

Crypto tax and legal status

Crypto losses are deductible and carry forward, with no gain-versus-loss asymmetry

Crypto tax and legal status

Crypto gains are ordinary income under Article 20 No 5, taxed on the normal 0 to 40 percent scale

Crypto tax and legal status

The 2026 corporate rate glide to 23 percent is approved but not yet published

Moving your company

CFC rules bite once the Article 3 window closes, the classic mistake is holding a foreign holding company into year four

Moving your company

Corporate residence is incorporation-only, a founder can run a foreign company from Santiago without dragging it in

Moving your company

A new employer pension contribution is phasing in from 1 to 8.5 percent by around 2033

Pension

Inheritance and gift tax runs 1 to 25 percent with real exemptions

Leaving home: exit tax and ties

No wealth tax and no exit tax, but no clean statutory exit either

Leaving home: exit tax and ties

Citizenship needs five years from the Estampado Electronico, and the application is Chile-only

Permanent residency and citizenship

Residencia Definitiva needs 24 months as a temporary resident, or 12 with qualifying ties, and a published absence scale governs extensions

Residency routes

The lawful remunerated activities subcategory is the main route in for employees

Residency routes

The rentista route needs passive income, freelance and remote-work earnings do not qualify

Residency routes

No digital nomad subcategory, no golden visa, no citizenship by investment, no points system

Residency routes

A Ley 18.156 exempt worker sits outside both Fonasa and Isapre

Healthcare coverage

No reciprocal healthcare exists, and enrolling requires a RUT

Healthcare coverage

The social security totalization roster does not track the tax treaty roster

Social security

Standard employee load is roughly 20 percent, AFP pension plus health plus unemployment

Social security

No tax treaty with Germany means no Article 15 relief and a weaker foreign tax credit

Personal income tax

Non-residents owe Impuesto Adicional, generally 35 percent, withheld gross at source

Personal income tax

The personal tax scale runs eight bands from exempt to 40 percent

Personal income tax

Article 10 LIR sources remote work to Chile, so the three-year exemption does not shelter it

Personal income tax

Some Big Four and firm guides still publish the repealed pre-2020 six-month test

Tax residency

Losing domicile is much harder than losing residency, and needs an evidence pack

Tax residency

Domicile can attach from day zero through the economic-centre test

Tax residency

Tax residency attaches from day 184 of presence in any rolling 12 months

Tax residency

A single home-working employee is a weak PE candidate under Chilean domestic law

Permanent establishment risk

Remote work on a tourist permit is unauthorized, tolerated, and not the real risk

Right to work

You generally cannot convert from tourist to resident inside Chile

Immigration and visa

No digital nomad visa exists, and the USD 215 version sold online is a marketing construct

Immigration and visa

Indonesian nationals enter Chile visa-free, but the permitted stay is unconfirmed

Immigration and visa

Permanencia Transitoria covers 90 days for most of the roster, 30 for Singapore, extendable once for a USD 100 fee

Immigration and visa