Digital Nomad
Digital Nomads & Remote Work: Tax Strategies in Chile After the New DJ 1965 Rule
With Chile’s SII introducing DJ 1965, digital nomads or remote content creators with residence in Chile now face new tax reporting. Here's how to navigate the system.
By NomadicTax Research Team • 5-8 min read • September 6, 2026
## Who qualifies as a Digital Nomad or Remote Creator for DJ 1965?
Under DJ 1965, individuals who produce content digitally (images, videos, audio, live streaming, texts) via websites or apps, and who **reside or have domicile in Chile**, are required to file the new declaration. If you live abroad without residency or domicile in Chile, this DJ likely does **not** apply. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Tax planning implications for remote creators
- **Residency status matters**: If you are considered resident for tax purposes in Chile (e.g. spending sufficient time, having domicile, etc.), your global digital income may be reportable. Staying outside Chile permanently or not establishing domicile may avoid this obligation.
- **Distinguish income sources**:
* Income through platforms with domicile/residence in Chile
* Income from international platforms or foreign subscribers may have different treatment—but still need declaration if domiciled in Chile. Eg: YouTube monetization from global audience, but platform is foreign, still falls under DJ 1965. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- **Keep ahead on tax liabilities**: Chile’s income tax or Global Complementario may apply depending on your earnings, deductions and credit regimes. DJ 1965 does **not create** a new tax, but strengthens reporting and enforcement.
## Compliance & record-keeping best practices
- Maintain platform revenue statements monthly, including gross and net amounts after fees or commissions.
- Save all documents: agreements, platform reports, invoices/boletas.
- If working across borders, understand double taxation treaties and withholding tax implications.
- Consider consulting with a Chilean tax professional to establish whether deductions are available (e.g. expenses for content production, home office) per Chilean tax law.
## Example scenario
**Maria**, a digital marketer residing in Chile, produces video content on TikTok and Sponsor. She earns 20 million CLP/year from Sponsor (Chile‐based), and 5 million CLP from YouTube global. Under DJ 1965, she must report both through DJ 1965. She issues boletas for Sponsor income and gets proper documentation for YouTube. She estimates expenses (camera, internet, software) for deduction. Without good documentation, she risks higher taxable base and possible audit discrepancies.
## Actionable steps to avoid pitfalls
- Determine your tax residency status early.
- Segment income streams and document properly.
- Pre‐install accounting systems for digital revenues (gross vs net).
- Estimate monthly taxes if revenue is substantial to avoid cash flow issues.
- Budget for professional advice—especially for cross‐border income.
## Legal implications and upcoming expectations
Chile's tax authority is increasing enforcement: digital platforms are now required to report under DJ 1965; previously, loose or inconsistent data gathering. Expect more transparency, automated cross-checks with platforms and possibly new regulations for international creators. Being prepared ensures compliance and better relationships with tax agencies.