Moving to Uruguay: taxes, residence and life
How to become tax resident in Uruguay: personal, dividend and corporate tax, 4 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| 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. |
| Rezidență fiscală | de la sosire — Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days |
| Ruta dvs. | 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) |
| Tip de climă | humid subtropical · 14.9° / 28° (Montevideo) |
Residence programmes in Uruguay
Active programmes
- Legal Permanent Residence — Venit / an 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
Changes or availability under review
- 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in Uruguay to become tax resident?
de la sosire. 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
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