--- title: "US Tax Return for Americans in Chile | Expat Tax Abroad" url: https://expattaxabroad.com/countries/chile/ description: "Chile has both a US tax treaty and a totalization agreement — but the treaty has only applied since 2024. Americans there still file a US return. Prepared by an" lang: en --- Skip to content IRS Enrolled Agent · One preparer, every return 53 country guides 53 guides (https://expattaxabroad.com/countries/) Verify at IRS.gov: https://irs.treasury.gov/rpo/rpo.jsf Facebook: https://www.facebook.com/people/Jorge-I-Rivas-ExpatTax/61572578032002/ Instagram: https://www.instagram.com/jrivas0013/ LinkedIn: https://www.linkedin.com/in/jorgeirivas1186sm X: https://x.com/jrivas0013 Country guide · Chile · updated 12 November 2026 # Chile has both a US tax treaty and a totalization agreement — but the treaty has only applied since 2024. Chile is one of the few countries on this site with both. The US–Chile income tax treaty, signed in 2010, entered into force in December 2023 and applies to taxable periods from 1 January 2024, and the totalization agreement has been in force since December 2001, so self-employment tax can be relieved with a certificate of coverage. Chile taxes residents on worldwide income, with a window for new arrivals that matters more to the US return than the treaty does. Book a 15-minute call: https://expattaxabroad.com/book/ Complete return — $599: https://expattaxabroad.com/pricing/ ## Tax snapshot — Chile Scroll the table sideways | US income tax treaty | Yes | | --- | --- | | Totalization agreement | Yes | | Local tax on employment income | Progressive, to 40% | | Foreign tax credit available | Yes, on Chilean tax paid | | FEIE, tax year 2025 | $130,000 | | FEIE, tax year 2026 | $132,900 | | SECA on self-employment | Relieved where the agreement covers you | | FBAR threshold | $10,000 aggregate | Sources: IRS Table 3 (List of Tax Treaties, updated through 26 September 2025: Chile, effective 1 January 2024); IRS Publication 54; US–Chile Agreement on Social Security (signed 16 February 2000, in force 1 December 2001; TIAS 01-1201); Social Security Administration totalization agreement list; Servicio de Impuestos Internos, Global Complementary Tax table for tax year 2026; PwC Worldwide Tax Summaries (Chile: residence, taxes on personal income and foreign tax relief); Rev. Proc. 2025-32; 31 CFR 1010.350. Checked 12 November 2026. ## What that means on your return The treaty is new, and the date decides which years it touches. It applies to taxable periods beginning on or after 1 January 2024, with the withholding provisions applying to payments from 1 February 2024. A 2023 or earlier return for Chile runs on the statutory rules alone, so a catch-up filing treats the two periods differently. Like every US treaty, this one contains a saving clause, so the US keeps taxing its citizens as if the treaty did not exist, apart from the exceptions the treaty lists. The treaty is mostly a tool for tie-breakers, reduced withholding and pensions, not a way to stop filing, and its benefits depend on the limitation on benefits article. Chile gives foreigners a window. Generally, during the first three years of residence a foreign national is taxed only on Chilean-source income, and worldwide income is taxed afterwards. Inside the window, income earned abroad faces no Chilean tax, so there is nothing to credit and the exclusion does the work. After it, Chilean tax on worldwide income becomes creditable on Form 1116. Residence in Chile starts after six consecutive months in a calendar year, or more than six months in total across two consecutive calendar years. Domicile, meaning presence with the intention to stay, can bring normal taxation from the date of entry. Which test applies to you changes when the three-year window starts. Chilean pension (AFP) and health contributions are social contributions rather than income tax, so they are not creditable on Form 1116. Where the totalization agreement applies, the certificate of coverage decides which country's system you pay into, and it is worth requesting early. ## Run your own numbers Three free calculators that run in your browser. Nothing you enter is sent anywhere. **Self-employment tax estimate →**Chile has a totalization agreement. See what the US would charge, and what a certificate of coverage can change.: https://expattaxabroad.com/tools/treaty-totalization-matrix/?country=chile#se-tax **Which forms do I file? →**Tick what you hold abroad and see whether the FBAR, Form 8938 and the entity forms apply to you.: https://expattaxabroad.com/tools/asset-form-router/#forms **Behind on filing? →**Find your route back into compliance, then see the years a Streamlined submission covers.: https://expattaxabroad.com/tools/streamlined-decision-tree/ ## Questions I get about Chile ### Is there a US–Chile tax treaty? Yes. It was signed in 2010, entered into force on 19 December 2023 and applies to taxable periods beginning on or after 1 January 2024, with the withholding provisions applying to payments from 1 February 2024. As with every US treaty, a saving clause lets the US keep taxing its citizens. ### Do I pay US self-employment tax in Chile? Usually not. The totalization agreement has been in force since 1 December 2001, so with a certificate of coverage self-employment is covered by one country's system rather than both. ### Does Chile tax my US income? Generally not during the first three years, when a foreign national is taxed only on Chilean-source income. After that Chile taxes worldwide income, and the Chilean tax becomes creditable on your US return. ### When do I become a Chilean tax resident? After six consecutive months in a calendar year, or more than six months in total across two consecutive calendar years. Where you arrive intending to stay, domicile can bring normal taxation from the date of entry. ### When is my return due? 15 June, under the automatic extension for filers living abroad. Form 4868 moves it to 15 October, and I file the extension free. ### Do I have to file an FBAR for my Chilean bank account? If your foreign accounts together passed $10,000 at any point in the year, yes. You can file it free through FinCEN's own system. The non-willful penalty for not filing is $16,536. ### I have not filed for several years. What now? The Streamlined Foreign Offshore Procedures: three returns, six FBARs and Form 14653 certifying non-willfulness. Penalties are waived. Note that the IRS terminated the separate Delinquent FBAR Submission Procedures around 1 July 2026. Read the full Chile insight →: https://expattaxabroad.com/insights/us-tax-americans-in-chile/ Catch-up filing (Streamlined) →: https://expattaxabroad.com/services/streamlined-catch-up-filing/ FBAR / FATCA compliance →: https://expattaxabroad.com/services/fbar-fatca-compliance/ Pricing →: https://expattaxabroad.com/pricing/ All South America guides →: https://expattaxabroad.com/countries/#southamerica ## Filing from Chile this year? Fifteen minutes with the Enrolled Agent who will prepare and sign it. Complete return, $599. Book a call: https://expattaxabroad.com/book/ Image: Jorge I. Rivas, EA (https://expattaxabroad.com/_astro/jorge-rivas-avatar.BkTc9hQv_Z1eug5C.webp) About the author Jorge I. Rivas, EA An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 14 years in practice, 11 of them as an Enrolled Agent. Verify in the IRS directory →: https://irs.treasury.gov/rpo/rpo.jsf jorgerivas.pro →: https://jorgerivas.pro/ Complete return $599 Prepared and signed by an Enrolled Agent Book a call (https://expattaxabroad.com/book/) ## Structured data ```json { "@context": "https://schema.org", "@graph": [ { "@type": "Person", "@id": "https://expattaxabroad.com/#jorge", "name": "Jorge I. Rivas", "honorificSuffix": "EA", "jobTitle": "Enrolled Agent", "description": "IRS Enrolled Agent specialising exclusively in US tax for Americans living abroad. 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