Uruguay — FAQ
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.