Chile (de_facto_dnv)

Service contracts with foreign clients

No formal DNV. 'Servicios Profesionales' temporary residence used for freelancers with foreign contracts. No statutory income floor.

• Becomes tax resident: After 6 consecutive months OR 6+6 in 2 calendar years
• Special regime: 3-year tax holiday on foreign-source income for new tax residents
• Foreign income: First 3 years: foreign income exempt (extendable 3 more years by Internal Revenue Service approval). After: worldwide income at progressive 0-40% PIT.

Chile's 3-year (extendable to 6) foreign-income exemption for new residents is one of LATAM's strongest tax incentives for incoming professionals.

• Must work for foreign employer: No
• Local clients allowed: Yes
• Local employment allowed: No
• Self-employed accepted: Yes
• Salaried vs freelance: freelance

• Spouse: Yes
• Children under 18: Yes
• Dependent adult children: No
• Parents dependent: No

Family covered.