Taxes

To pay taxes in Chile you will need to apply for a Rol Único Tributario –RUT (taxpayer identification number). The application is free of charge.

If you apply for a Cedula de Identidad (foreign nationals' identity card), you will automatically be issued a taxpayer identification number. The number is printed on the identity card. The foreign nationals' identity card is an official form of identification. It contains the individual's full name, nationality, visa, Rol Único Nacional (national identification number), gender, photograph and fingerprint. 

For useful information on taxation, visit the website or a local branch of the Servicio Impuestos Internos – SII (Internal Revenue Service).

The double taxation agreement between Switzerland and Chile has been in force since 5 May 2010. This agreement is especially relevant to Swiss nationals living in Chile who (continue to) receive certain types of income from Switzerland, including income from property, gainful employment, pensions, dividends and interest. The agreement restricts Switzerland's right to tax income derived from sources in Switzerland and/or requires Chile to offset Swiss taxes against tax payable in Chile in respect of that income. 

Switzerland has been applying the automatic exchange of financial account information (AEOI) with 89 partner states, including Chile, since 1 January 2018. This means that financial institutions that are subject to reporting requirements in Chile and Switzerland have been collecting information on financial accounts of individuals and legal entities resident for tax purposes in the other state since 1 January 2018. On the Swiss side, the Federal Tax Administration (FTA) has been transmitting this information automatically on an annual basis to Chile since 2019, with the Chilean tax authorities providing equivalent information to the FTA. 

Swiss nationals who are domiciled for tax purposes in Chile and hold a current or custody account with a financial institution based in Switzerland are therefore also affected by the AEOI. This means that within the framework of the AEOI, information is also exchanged on financial accounts set up for the withdrawal of pensions, for example.