Umzug nach Uruguay: Steuern, Aufenthalt und Leben
So werden Sie in Uruguay steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Uruguay the top income tax rate is 36%, dividends are taxed at up to 7% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): New residents: 11-yr holiday on foreign income & gains; otherwise foreign passive income taxed 12% (Law 20,446, 2026). 7% on dividends.
How to move and become tax resident
You can become tax resident in Uruguay from arrival once you take up residence (Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days). The typical route is Legal residency (means of support) + tax residency: Proof of stable means (~US$1,500/mo); tax holiday needs >183 days, US$2m real estate, or US$100k/yr Innovation Fund (Law 20.446) There are 3 open residence programmes in Uruguay — see the list below.
Living there
Montevideo has a humid subtropical climate with winter highs around 14.9 °C and summer highs around 28 °C.
Key facts
| Höchste Einkommenssteuer | 36% |
|---|---|
| Dividendensteuer | 7% |
| Gewinnsteuer | 25% |
| Sonderregime für Zuzüger | 0% — New residents: 11-yr holiday on foreign income & gains; otherwise foreign passive income taxed 12% (Law 20,446, 2026). 7% on dividends. |
| Steuerliche Ansässigkeit | ab Zuzug — Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days |
| Typischer Aufenthaltsweg | Legal residency (means of support) + tax residency — Proof of stable means (~US$1,500/mo); tax holiday needs >183 days, US$2m real estate, or US$100k/yr Innovation Fund (Law 20.446) |
| Klimatyp | humid subtropical · 14.9° / 28° (Montevideo) |
Aufenthaltsprogramme in Uruguay
Aktive Programme
- Legal Permanent Residence — Einkommen / Jahr CHF 14'400 · 2026-10
Non-Mercosur files at DNM take ~12-24 months
- Digital Nomad Provisional Identity Permit — digitalNomad · 2026-10
- Residence for Family Members of Uruguayans — family · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Tax Residency by Investment and Tax Holiday (Impatriate Regime) — specialTax · 2026-10
From 1 Jan 2026 real-estate threshold up from ~US$590k to ~US$2M; 60-day route abolished; pre-2026 residents may opt in until 31 Dec 2026
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Uruguay to become tax resident?
ab Zuzug. Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days Law 20.446 (2026) raised tax-holiday thresholds; tax holiday on foreign passive income; else >183 days
How much tax will I pay in Uruguay?
In Uruguay the top income tax rate is 36%, dividends are taxed at up to 7% and companies pay 25% corporate tax.
Which residence programmes does Uruguay offer?
Legal Permanent Residence; Digital Nomad Provisional Identity Permit; Residence for Family Members of Uruguayans; Tax Residency by Investment and Tax Holiday (Impatriate Regime)
What is the usual way to move to Uruguay?
Legal residency (means of support) + tax residency. Proof of stable means (~US$1,500/mo); tax holiday needs >183 days, US$2m real estate, or US$100k/yr Innovation Fund (Law 20.446)
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.