Obtain tax residency in Uruguay quickly and securely.
Our team of professionals will guide and support you through every step of the Tax Residency application process.
It is not necessary to be a legal resident or have previous ties to Uruguay.
Our services include all procedures before Uruguayan authorities to establish tax residency. We also provide legal residency advice and procedures, as well as company support such as establishing branches, representative offices, and corporate re-domiciliation.
To obtain tax residency, you must meet at least one of the following requirements:
- Stay more than 183 days per year in Uruguayan territory.
- Have your highest income source in Uruguay compared to the rest of the world. This comparison is made individually and does not consider passive income (such as bond interest or dividends).
- Have your centre of vital interests located in Uruguay.
- Prove a real estate investment, as follows:
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- 15,000,000 UI (approx. USD 2.330.000*) — no minimum stay in the country required.
- 3,500,000 UI (approx. USD 545,000*) — with a minimum stay of 60 days in the calendar year.
- Prove an investment in productive ventures under the Investment Promotion Law:
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- 15,000,000 UI (approx. USD 2.330.000*) — with a minimum stay of 60 days in the calendar year and creating at least 15 jobs.
- 45,000,000 UI (approx. USD 7.000.000) — no minimum stay in the country required.
If you are Argentine and plan to settle, or are already living in Uruguay, note that you can request the cancellation of your tax residency in Argentina. We can assist you with this process as soon as you obtain permanent residency in Uruguay, or once 12 months have passed since you emigrated from Argentina.
*Estimated values as of the date of publication.
What is the difference between Legal Residency and Tax Residency?
Generally, they are closely related, but they are not the same.
Legal Residency
- Granted to individuals who wish to live in the country.
- Obtained through a one-time procedure.
- The process is done at the National Immigration Directorate or the Ministry of Foreign Affairs.
Tax Residency
- Determines the territorial tax regime the individual will be subject to.
- Established every year via a Tax Residency certificate.
- The procedure is carried out before the General Tax Directorate (DGI).
Do I need to make a new investment every year to obtain tax residency?
If you choose tax residency by investment, the investment must remain valid, but you do not have to reinvest every year. You must, however, comply each year with any applicable condition—such as a minimum stay of 60 days.
Each year, both conditions must be met. Ownership of property valued at 3,500,000 UI, and physical presence in Uruguay for at least 60 days in the calendar year.
Do I need to invest in a single property or can I invest in multiple ones?
The investment can be made in one or more properties, as long as the total sum exceeds the required minimum of UI 3,500,000 (approximately US $545,000 in 2025). There is no requirement that the properties be of the same type or located in the same area.
Does the real estate investment have to be residential, or can it be commercial?
It can be residential, commercial, rural, industrial, or mixed-use. What matters is that the property is located in Uruguay, registered in the applicant’s name, and meets the required minimum value.
Can I finance part of the property’s value, or must it be 100% with my own funds?
Yes, you can finance part of the property’s value. However, only the amount actually invested by the investor is considered a valid investment for tax residency purposes. In other words, the net value of your actual contribution, plus any debt, must exceed the required minimum.
When obtaining tax residency through the 183-day stay, are the days counted consecutively or cumulatively?
The days are counted cumulatively, not necessarily consecutively. For example, you can enter and exit the country multiple times, as long as the total number of days spent in Uruguay exceeds 183.
What are “transitory departures” and how do they affect the day count?
Transitory departures abroad of up to 30 consecutive or non-consecutive days are considered as days of stay in Uruguay if:
- The taxpayer maintains their primary residence in Uruguay, and
- Their primary connection with the country has not been interrupted.
Example: If you spend 160 days physically in Uruguay and travel abroad for 25 days, those 25 days are added to the total, reaching 185 days.
This condition will be reviewed by the authorities for final approval.
What tax benefits do I obtain by being a tax resident in Uruguay?
New tax residents can choose between:
- Exemption for 10 years from the Personal Income Tax (IRPF) on passive income from abroad (interest, dividends, and royalties), or
- Paying a Non-Resident Income Tax (IRNR) of 7% on such income, with no time limit.
Can I hire outsourced staff to meet the employment requirement for tax residency through productive investment?
No, to qualify for tax residency through productive investment, the company must generate at least 15 permanent full-time direct employment positions in Uruguay. Outsourced or contracted personnel do not count toward this requirement. Only employees in a direct employment relationship are considered.
Does Uruguay automatically report my tax residency to other countries?
Yes, Uruguay participates in the Common Reporting Standard (CRS), an international framework for the automatic exchange of financial account information between tax authorities. Under this system, Uruguay’s tax authority, the Dirección General Impositiva (DGI), reports information about financial accounts held by individuals who are tax residents in other countries
Obtaining a Tax Residency Certificate in Uruguay involves several aspects that must be analyzed on a case-by-case basis to meet all requirements and ensure both acquisition and maintenance of Uruguayan tax residency. Our team can assist you in the planning process. Consult our tax specialists for more information.
