Moving to Uruguay: taxes, residence and life
How to become tax resident in Uruguay: personal, dividend and corporate tax, 4 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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 4 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. The economy grew +2.2% in 2025; the IMF forecasts 2.3% for 2026. Its passport opens about 137 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 36% |
|---|---|
| Dividend tax | 7% |
| Corporate tax | 25% |
| Special regime for newcomers | 0% — New residents: 11-yr holiday on foreign income & gains; otherwise foreign passive income taxed 12% (Law 20,446, 2026). 7% on dividends. |
| Résidence fiscale | dès l'arrivée — Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days |
| Voie de résidence typique | 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) |
| Passeport | sans visa ou visa à l'arrivée dans 137 pays |
| Economic growth | +2.2% (2025), forecast 2.3% (2026) |
| Type de climat | humid subtropical · 14.9° / 28° (Montevideo) |
| Guerre & conflits | none — No conflict exposure |
| Tous les risques naturels | 3.4/10 |
| Solidité bancaire | 6.5/10 · BBB+ |
| Protection de la propriété | 7.5/10 |
| Logements chauds en hiver | 4/10 |
Residence programmes in Uruguay
- Legal Permanent Residence — Revenu / an CHF 14'400 · open · 2026-10
- Tax Residency by Investment and Tax Holiday (Impatriate Regime) — specialTax · changing · 2026-10
- Digital Nomad Provisional Identity Permit — digitalNomad · open · 2026-10
- Residence for Family Members of Uruguayans — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Uruguay to become tax resident?
dès l'arrivée. 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; Tax Residency by Investment and Tax Holiday (Impatriate Regime); Digital Nomad Provisional Identity Permit; Residence for Family Members of Uruguayans
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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.