Uruguay — Investment routes
| Route | Official minimum | Real total, family of four | Hold | Recoverable |
|---|---|---|---|---|
| Real estateReal estate of at least about 2,000,000 USD (12.5 million indexed units), the threshold raised by Law 20.446 from 1 January 2026. This route secures the ten-year exemption on foreign-source income, on top of legal residency. | $2 000 000 | ≈ $2 670 000 | — | No |
| Investment fundAlternatively, 100,000 USD per year for eleven consecutive years into the National Innovation Fund. A committed, long-horizon route to the same ten-year foreign-income tax holiday. | $100 000 | ≈ $133 500 | — | No |
Last verified