Permanent residency in one of the most stable democracies in the Americas, based on your income rather than a large investment, with citizenship possible after three to five years.
Uruguay mainly taxes income earned in Uruguay, but residents pay 12% on foreign dividends and interest, and since 2026 on foreign capital gains too. New tax residents can choose a full exemption on that foreign capital income for the year they arrive and the next ten, which can be followed, under conditions, by five years at 6%.
Salaries for work done outside Uruguay are not taxed there, while local work income is taxed at progressive rates up to 36%.
Full tax breakdownOne of the most established democracies in the Americas, with strong institutions, low corruption and peaceful changes of government.
Uruguay does not sell citizenship, but people who genuinely live there can apply after three years as a family or five years as a single applicant.
Permanent residency is based on stable income from abroad, such as a pension, rent, dividends or a remote salary, rather than buying property.
Spouses, civil partners and children are included, and families qualify for citizenship two years sooner than single applicants.
Calm cities, long Atlantic beaches, good private healthcare and a relaxed pace, with Buenos Aires a short ferry ride from Montevideo.
Within weeks of filing you receive your cédula, the Uruguayan identity card, and can live and work there while the decision is pending.
Uruguay grants permanent residency directly, based on stable income. Your cédula arrives within weeks of filing, and you can live and work there while the decision is made.
After three years of genuine residence for a family, or five for a single person, you can apply to become a legal citizen and hold a Uruguayan passport alongside your current one.
Residency itself has no formal minimum stay, but citizenship and the tax holiday both reward people who really live there. The years toward citizenship count from the date you file.
Time until you can apply for citizenship: Approx. 3 years
Time until you can apply for citizenship: Approx. 5 years
| Pathway | Minimum investment | Approval | What you get | Time to passport eligibility | Presence |
|---|---|---|---|---|---|
| Income, family | None; stable income from abroad | 6 to 18 months; cédula in 2 to 3 weeks | Permanent residency | Approx. 3 years | Genuine residence for citizenship |
| Income, single | None; stable income from abroad | 6 to 18 months; cédula in 2 to 3 weeks | Permanent residency | Approx. 5 years | Genuine residence for citizenship |
Residence years count from filing. The optional tax holiday needs 183 days a year or a qualifying investment.
Each option below qualifies on its own. We help you pick the one that suits your money and your plans.
Stable foreign income confirmed by documents or an accountant’s letter. The amount is assessed case by case.
For new tax residents who were not tax resident in Uruguay in the two previous years and live there more than 183 days a year. Those who spend less time there can qualify with approx. US$2 million of real estate or approx. US$100,000 a year in innovation funds. Five years at 6% follow the holiday.
Government fees in Uruguay are low. The main costs are documents, apostilles and certified translations, the local health card and professional work, and they rise with each family member. Every situation is different, so we quote everything as one custom fixed fee in writing after a free call.
We assist you in obtaining each document, then have it apostilled (certified with an international stamp so it is valid abroad), translated and filed for you.
Spouses, civil partners and children can be included, each with their own file prepared together. Families can apply for citizenship after three years instead of five.
The headline rates for people who are tax residents there. Holding a residency or passport does not by itself make you a tax resident, and your current country may still tax you, so the licensed tax advisers in our local team confirm your position.
We confirm your income documents meet what officers expect. We then assist you in obtaining the relevant documents, including police clearances, and having them apostilled and translated before you travel.
Our local team files your application with the National Migration Directorate and arranges your health card. Your cédula usually follows within two to three weeks.
While the file is reviewed, typically within 6 to 18 months, you can live and work in Uruguay with your cédula.
If you are becoming tax resident, the licensed tax advisers in our local team make sure the holiday is elected correctly in your first year.
After three years of genuine residence as a family, or five as a single applicant, we help with the legal citizenship application.
Our local team stays with you once you are approved and takes care of the practical steps, then keeps everything current and compliant.
It can be, with a caveat. Residency needs no investment and there is no formal minimum stay to keep it, so holding it as a fallback is possible. But Uruguay rewards people who live there: citizenship requires genuine residence, and the tax holiday needs 183 days a year unless you invest approx. US$2 million. If you want a low effort fallback, other countries ask less.
Yes, for people who move there. Uruguay taxes residents at 12% on foreign dividends and interest, and since 2026 on foreign capital gains too, but new tax residents can choose an 11 year holiday on that income, which can be followed, under conditions, by five years at 6%. Salaries for work done abroad are not taxed. The simplest way to qualify is more than 183 days a year in Uruguay. Leaving your home country's tax net is the harder part, so book a free call and we can talk through yours.
Not as the centre of an international structure. Corporate tax is 25%, and since 2026 income of foreign companies owned by Uruguayan residents can be attributed to the owners. Local banks are sound but conservative and paperwork heavy. Most clients keep their companies and main banking elsewhere and use Uruguay as a place to live.
Usually not as a first step. Living costs are high for the region, and the tax holiday mainly helps people with investment income. If you work remotely for clients abroad, that income is generally not taxed in Uruguay, which helps, but most early stage founders find a lower cost base easier.
Budget Law 20.446, in force since 1 January 2026, made foreign capital gains taxable at 12% alongside dividends and interest, and added rules that attribute income of foreign companies to Uruguayan resident owners. The tax holiday now requires more than 183 days a year, real estate worth approx. US$2 million, or approx. US$100,000 a year in the National Innovation Fund; the old 60 day route with smaller property has ended. Holders under the previous rules keep their remaining term.
There is no formal minimum stay to keep permanent residency. Citizenship requires genuinely living there, and tax residency starts at 183 days a year.
Yes. Once you have filed and received your cédula, you can live and work in Uruguay while the decision is pending.
Yes. Uruguay does not require you to give up your current citizenship, although your home country's own rules also apply.
Yes. Naturalised Uruguayans are legal citizens, and in 2025 a change to how nationality appears in their passports caused entry problems in some countries and was reversed. The issue is still being discussed, so we check the current position before you apply.
Roughly four to six years from arrival: three or five years of genuine residence counted from filing, then a review of approx. 6 to 12 months.
Not to apply for residency, since we handle the translations and our local team guides you through each office. For citizenship and for daily life, Spanish matters, and applicants are expected to show real integration.
Laws and fees change, so we confirm every number before you commit.
Decree 95/026, signed on May 6, explains how Uruguay’s 12% tax on foreign dividends, interest, rent and capital gains will work: how gains are measured, how foreign companies are looked through, and how the tax is collected.
Read
Uruguay’s new budget law, signed on December 16, ends the US$550,000 property route to its 11 year tax holiday. From 2026 it takes about US$2 million in property, a yearly innovation fund contribution or real residence.
Read
Yamandú Orsi of the centre left Frente Amplio has won Uruguay’s runoff and takes office on March 1, 2025. A look at what the result means for taxes, the tax holiday and the country’s reputation for stability.
ReadTell us a little about yourself and we will review whether Uruguay Residency suits you, what it would cost in total and how long it would take. No cost and no obligation.
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