智利投资移民：税收优惠与资产保护指南

Chile stands out as South America’s most stable and investor-friendly economy, offering foreign investors a well-defined path to residency through its investment visa program. Combined with a territorial tax system that exempts foreign-source income for up to six years, robust asset protection structures, and full dual citizenship rights, Chile presents a compelling destination for international investors seeking tax optimization and wealth preservation.

This guide covers everything you need to know about Chile’s investment migration framework: residency pathways, tax benefits, business formation options, real estate rules, and the practical steps to relocate — all based on verified 2026 regulations.

Investment residency pathways

Chile offers several residency categories for foreign investors and individuals with passive income. All applications are submitted remotely through the SERMIG online portal, a system introduced under Chile’s 2022 migration law reform that eliminated the ability to change immigration status while in the country on a tourist visa.

Investor visa (Subcategory 13)

The investor visa requires a minimum investment of USD $ 500,000 in productive goods or services. Real estate purchases alone do not qualify. This category includes two tracks: executives of foreign companies investing at least $500,000 in Chile, and staff members of Chilean firms where at least 10% of ownership is foreign-controlled. Applicants must obtain a Carta de Patrocinio (sponsorship letter) from 投资智利, the government’s investment promotion agency, before applying.

处理通常需要 3到6个月, plus additional weeks for obtaining your RUT (tax ID) and estampado (visa stamp) after approval.

Rentista visa (passive income)

The rentista visa is designed for individuals with stable passive income — typically from investments, pensions, or rental income. While there is no fixed dollar threshold, applicants generally need to demonstrate approximately 每月$ 1,000到$ 1,500 in recurring income. Processing takes 6到8个月, longer than the investor visa due to the income verification process.

Start-Up Chile (entrepreneurs)

Chile does not have a dedicated entrepreneur visa. However, startup founders can apply through the general investor category or participate in 智利创业, a government-backed accelerator program that provides equity-free funding and a supportive ecosystem for early-stage companies.

Residency to citizenship timeline

Chile’s path from temporary residency to citizenship follows a clear progression:

智利 完全允许双重国籍 — there is no requirement to renounce your existing nationality. The citizenship process requires a conversational Spanish interview (no standardized written exam).

Presence requirements: To maintain tax residency and good standing during temporary residency, you should spend at least 180 days per year in Chile. For the transition from temporary to permanent residency, the rules are stricter: you may not be absent for more than 60 days total during your first 2-year temporary residency period. Exceeding this threshold forces you to complete another 2-year temporary block before becoming eligible for permanent residency.

Chile’s territorial tax system

Chile’s tax system is one of its strongest selling points for international investors. New residents benefit from a territorial tax exemption on foreign-source income for the first 3 年 of residency. This exemption can be 延长至6年 by applying to the SII (Servicio de Impuestos Internos), Chile’s tax authority. During this period, only income sourced within Chile is taxed.

个人所得税税率

After the territorial exemption period ends, residents are subject to Chile’s Global Complementary Tax, a progressive tax ranging from 0％40％ on worldwide income. Non-residents pay a flat 35% Additional Tax on Chilean-source income only.

资产增值税

Capital gains taxation in Chile depends on the asset type. For 房地产, there is a primary residence exemption of 8,000 UF (approximately USD $280,000–$329,000 at 2026 UF values) as a lifetime allowance. Gains above this exemption are taxed at a flat 10%. For other financial assets — including stocks, bonds, and investment funds — gains are taxed under the progressive Global Complementary Tax at rates up to 40%.

加密货币税收

Cryptocurrency gains in Chile are subject to the standard progressive Global Complementary Tax (0%–40%). As of 2026, financial institutions must report accounts receiving more than 50 credits per month as part of new transparency requirements. There is no special flat rate for crypto — the same progressive schedule applies as for other income.

双重征税协定

Chile has signed 37 or more double taxation agreements, including treaties with the United States (in force with 2023/2024 tax effects), the UAE (effective January 1, 2023), Spain, France, and Germany. A 2026 protocol with Brazil reduces withholding tax to 10% for remote work and tech services. These treaties help prevent double taxation and may reduce withholding rates on dividends, interest, and royalties.

2025–2026 tax reform proposals

The Kast administration (as of March 2026) has proposed reducing the corporate tax rate from 27% to 23%, restoring full tax integration, and eliminating capital gains tax on securities with market presence. These proposals, if enacted, would further enhance Chile’s attractiveness for foreign investors. The SII has also introduced real-time digital audit reporting for marketplaces and high-volume accounts.

Business formation in Chile

Chile allows 100%外资持股 of all business entity types, though every company must appoint a legal representative who is a Chilean resident. The most popular options for foreign investors are:

资产保护框架

Chile offers strong legal protections for foreign investors backed by international commitments. The country is party to 54 bilateral investment treaties (37 currently in force) and is a member of ICSID, providing access to international arbitration for investment disputes.

However, Chile is a civil law jurisdiction and does not recognize common law trusts. The only trust-like structure available is the 信任, which is limited to narrow testamentary purposes. International investors seeking trust-based asset protection structures should plan accordingly with their legal advisors.

自贸区

智利的 ZOFRI free trade zone in Iquique offers significant tax advantages: 0% corporate tax, 0% customs duties, and 0% VAT on internal sales within the zone. An extension of ZOFRI’s privileges to 2060 has been proposed, which would provide long-term certainty for businesses operating within the zone.

Real estate for foreign investors

Chile imposes no general restrictions on foreign ownership of real estate. Foreign nationals can freely purchase residential and commercial property. However, two exceptions apply:

边境地区： Within 10 kilometers of Chile’s borders with Argentina, Bolivia, and Peru, nationals of those countries require presidential approval to purchase property (under Decree Law 1939, Article 7).

Coastal state land: Within 5 kilometers of the coast, state-owned land is restricted for all foreigners.

Note that while foreigners can buy real estate freely in most areas, property purchases alone do not qualify for the investor visa — the $500,000 threshold requires investment in productive goods or services.

Chile compared to other Latin American destinations

Chile consistently ranks as the region’s leader in economic stability, rule of law, and institutional strength. For investors weighing their options across Latin America, here is how Chile compares to other popular investment migration destinations:

While Chile’s investment threshold is higher than some alternatives, its institutional strength, territorial tax benefits, and comprehensive treaty network make it the preferred choice for investors who prioritize legal certainty and long-term stability. For a lower-cost alternative, see our guide to Paraguay’s $70K investment residency program. 您可能还对我们感兴趣 Mexico investment migration guide.

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