Does Chile Have a Tax Treaty With Your Country?
Chile has close to 30 double taxation treaties in force. Find out whether your country is on the list and how it affects your move.
Much of the content on tax residency in Chile focuses on a single country of origin at a time — but Chile receives immigrants from dozens of countries, and whether or not a Double Taxation Treaty exists with your country of origin significantly changes how you plan the move.
How many treaties Chile has, and with whom
Chile maintains a network of approximately 30 Double Taxation Treaties in force, including treaties with Argentina, Colombia, Mexico, and Peru (the four Pacific Alliance countries, which even have a specific convention harmonizing tax treatment among themselves), the United States, Canada, the United Kingdom, New Zealand, Spain, Italy, Portugal, and Brazil, among others. The complete, up-to-date list, along with the text of each treaty, is available directly on the SII’s website.
Beyond double taxation treaties proper, Chile also maintains a network of Information Exchange Agreements and International Transport Agreements with other countries — separate instruments, with more limited purposes.
Why this matters if you’re relocating
Whether a treaty is in force with your country of origin directly affects:
- whether tie-breaker rules can be applied in the event of dual tax residency (see our article on the Brazil-Chile tie-breaker rule, whose mechanism is typical of most Chilean treaties);
- the withholding rates applicable to dividends, interest, and royalties remitted between the two countries — normally reduced compared to the full domestic rate;
- whether, during the three-year exception period for new residents (Article 3 of the LIR), the new resident is considered a resident for treaty purposes or not — a question that specifically matters for anyone coming from a country with a treaty in force with Chile;
- the ability to request the tax residency certificate (Form 3465, for treaty countries) instead of the certificate of tax status without a treaty (Form 3466).
What changes for those coming from a country WITHOUT a treaty with Chile
For nationals of countries without a treaty in force, there is no bilateral tie-breaker mechanism in cases of dual residency, nor treaty-based reduced withholding rates. This doesn’t mean there’s no relief at all — Chilean domestic law (the LIR) may provide its own mechanisms for a foreign tax credit in certain cases — but planning tends to be more complex, and exposure to effective double taxation is greater.
Chile’s credit system (even without a treaty)
For Chileans and residents investing abroad, Article 41-A of the LIR systematizes the credit for taxes paid abroad, extending its application to various situations regardless of whether a specific treaty exists — a mechanism that also matters for Chilean tax residents of foreign origin who maintain investments in their country of origin when no treaty is in force.
Comparison: with a treaty vs. without a treaty
| Aspect | Country with a treaty in force | Country without a treaty |
|---|---|---|
| Tie-breaker rules for dual residency | Yes, under Article 4 (or equivalent) of the specific treaty | No formal bilateral mechanism |
| Withholding rates on dividends/interest/royalties | Normally reduced | Full domestic rate (e.g., 35% Additional Tax, unless a specific rule applies) |
| Applicable residency certificate | Form 3465 (with treaty) | Form 3466 (without treaty) |
| Double taxation relief mechanism | Credit or exemption provided under the treaty | Possible unilateral credit under Chilean domestic law, where applicable |
Frequently asked questions
How do I know if my country has a treaty in force with Chile?
The official, up-to-date list is available on the SII’s website, under International Treaties — it’s always worth confirming the effective date, since signed treaties don’t always enter into force immediately.
Does a signed but not-yet-effective treaty already produce any effect?
No, not for practical purposes. It only takes full effect after the entire ratification process is complete and the diplomatic notifications required by the treaty text itself have been exchanged.
My country doesn’t have a treaty — is it still worth relocating?
The absence of a treaty doesn’t prevent relocation or tax residency; it simply calls for more careful tax planning, evaluating unilateral credit mechanisms and your asset structure before the move.
Next steps
Confirming whether your country has a treaty in force with Chile is one of the first steps in any international tax residency plan. See also our article on the Tax Residency Certificate in Chile to learn how to apply your country’s treaty benefits, where one exists.
This content is for informational purposes only and was prepared based on the legislation in force as of its publication date. It does not constitute legal, tax, or accounting advice. Each situation should be individually assessed by qualified professionals.