ORVELION
Jurisdictions

Uruguay

Uruguay is South America’s stability play: a strong passport, a reliable rule of law, and, since the 2026 reform, a ten-year exemption on foreign-source income for new tax residents. It rewards people who actually settle — legal residency needs no minimum investment, but citizenship in three to five years, and the tax holiday via investment, both demand real presence or roughly 2,000,000 USD in property.

Residency by investment — key figures

From
$100 000≈ $133 500 — estimated total, family of four, fees included
Processing time
6–12 months
Physical presence
Uruguay expects genuine presence. The route to citizenship — three years for married applicants or those with dependent children, five years otherwise — can reset if you leave the country for more than six consecutive months, so this is not a passport for someone who will not spend real time there.

Investment routes

RouteOfficial minimumReal total, family of four
Real estate$2 000 000≈ $2 670 000
Investment fund$100 000≈ $133 500

Last verified

Tax at a glance

  • A ten-year exemption on foreign-source income for new tax residents (2026 reform)
  • After the holiday, foreign financial income is taxed at a flat 12%
  • Local income is taxed progressively, up to 36%
  • A net wealth tax applies to Uruguay-situated assets above a threshold
  • No inheritance tax

Compare it with another jurisdiction

—MalaysiaColombia
Official minimum$32 000lower$45 500
Real total, family of 4 (fees included)≈ $42 720lower≈ $60 743
Announced processing3–6 months1–3 monthsfaster
Presence requiredApplicants must be at least 25.This is a live-here visa.
Years to citizenship—5 yearsfaster
Investment routesBank deposit, Real estateReal estate, Business
A route returns the capitalYesNo
Open to Russian applicantsYesIdentical on this lineYesIdentical on this line
RegionAsiaLatin America

Open the country page · MalaysiaOpen the country page · Colombia

Frequently asked questions

What is Uruguay’s foreign-income tax holiday?

New tax residents are exempt from Uruguayan tax on foreign-source income for ten years under the 2026 reform. You qualify by spending 183+ days a year in Uruguay with no investment, or by investing about 2,000,000 USD in property or 100,000 USD a year for eleven years in the innovation fund. After the holiday, foreign financial income is taxed at 12%.

How long until I can get Uruguayan citizenship?

Three years of legal residency for married applicants or those with dependent children, five years otherwise — but the Electoral Court expects genuine presence, and leaving for more than six consecutive months can reset the clock.

Is there a minimum investment for Uruguay residency?

Not for legal residency itself, which can be based on your means or income. The large investment figures apply to the tax holiday via the investment route, not to residency as such.

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What we do for you

Citizenship or residence, the honest answer often is not the one you arrived with. We take the whole procedure with you — eligibility, the route that fits your situation, the file, the follow-up — with one person on your side throughout.

For Uruguay specifically, you are talking to someone who already knows the file: who to speak to on the ground, what the unit actually asks for, and the points where applications stall.

  • One point of contact, from the first call to the certificate
  • Vetted partners on the ground — law firms, licensed agents, banks — introduced, not listed
  • It starts with a short qualifying call, and no, it is not a sales call

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