Region
Latin America tax residency rules
Tax-residency rules for Latin American countries including Brazil, Argentina, Colombia, Chile, Peru, and Mexico.
12 jurisdictions in this region.
Jurisdictions in Latin America
Showing 12 of 12 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Argentina | AR | Day Count | 183 days / 365 | Rolling window |
| Bolivia | BO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Brazil | BR | Day Count | 183 days / 365 | Rolling window |
| Chile | CL | Day Count | 183 days / 365 | Rolling window |
| Colombia | CO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ecuador | EC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Guyana | GY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Paraguay | PY | Day Count | 120 days | Calendar year (Jan 1 – Dec 31) |
| Peru | PE | Day Count | 183 days / 365 | Rolling window |
| Suriname | SR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Uruguay | UY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Venezuela | VE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |