die is used to throw an exception (catchable using eval).
exit is used to exit the process.

die will set the error code based on $! or $? if the exception is uncaught.
exit will set the error code based on its argument.

And of course,
die outputs a message
exit does not.

Update: Added "catchable" bit by request of ysth.

In reply to Re: different between die and exit by ikegami
in thread different between die and exit by vinoth.ree

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