The Chilean RUT for Non-Residents: How Foreign Investors Get a Tax ID

Before you buy property, incorporate a company or hold investments in Chile, you need a RUT — the Chilean tax ID. For non-residents this is the gateway step, and it improved dramatically in 2025: the procedure is now fully digital.

What the RUT is — and is not

The RUT identifies you before the SII, Chile's tax authority, and it is what notaries, banks, the property registry and any counterparty will ask for. It is not a visa, does not grant residence, and does not by itself create tax residency — a non-resident with a RUT is taxed only on Chilean-source income.

The non-resident procedure, since 2025

Under Resolución Exenta N°77 (2025), a foreigner without Chilean residence obtains a RUT through a local representative in a digital filing before the SII — no travel, no in-person appointment. What you need:

• Identity documents (passport; corporate papers if the investor is an entity).
• A power of attorney to the representative — apostilled when granted abroad.
• A local representative with Chilean domicile, who becomes your point of contact before the SII while you remain a non-resident.

For portfolio investors entering through banks and brokers, a separate simplified mechanism lets authorized custodians obtain the RUT — the route used for securities investment at scale.

Who the representative should be

The representative receives official notices in your name — it is a role with real responsibility, normally taken by the lawyer handling your purchase or incorporation. At Tax Capital we coordinate that legal step with a vetted local law firm and handle everything tax-side once your RUT exists: registrations, filings and the annual return that Chilean assets require. One conversation, both workstreams covered.

After the RUT: what changes

1. Property: you can sign the deed — foreigners own real estate freely in Chile (the only exception: border-zone land for nationals of neighboring countries).
2. Company: you can incorporate an SpA and register it with the SII — see the founder's guide.
3. Obligations: Chilean-source income (rent, gains, dividends) becomes declarable — the rates and treaty effects are in the 2026 tax overview.

Planning a purchase or an investment? A single consultation maps your RUT route, your filing obligations and your treaty position — in English, with a written summary.

General information as of August 2026, verified against SII sources — not personalized tax or legal advice.