What changed in Uruguay

After the holiday, a reduced rate or a fixed annual fee is available, not a permanent 7 percent

Personal income tax

New residents get an 11-year holiday on foreign financial income tax

Personal income tax

Uruguay is a CRS participant, offshore crypto activity is increasingly visible

Crypto tax and legal status

No exit or deemed-disposal tax applies to crypto either

Crypto tax and legal status

Whether a holding-period exemption exists for crypto has not been identified

Crypto tax and legal status

Staking, lending, mining and airdrops have thin, interpretive guidance

Crypto tax and legal status

Habitual, high-frequency trading is recharacterized as business income

Crypto tax and legal status

A 2026 tax change may end zero tax on foreign-source crypto gains, the single biggest thing to watch

Crypto tax and legal status

Uruguayan-source crypto gains are taxed at 12 percent, foreign-source gains have historically been free

Crypto tax and legal status

Crypto is legal and now formally regulated by the central bank

Crypto tax and legal status

The Cedula and DGI registration unlock daily life, banking takes patience

Local registrations

Residents typically join a private mutualista for ongoing healthcare

Healthcare coverage

Uruguay's pension system mixes public and private, and foreign pensions are historically untaxed

Pension

There is no special salary exemption for new residents, unlike Spain or Portugal

Personal income tax

A 2026 reform expanded foreign income tax, and its exact reach is still unclear

Personal income tax

Look-through rules can pull a foreign holding company's passive income into your personal tax

Moving your company

Managing your foreign company from Uruguay risks dragging it into Uruguayan tax

Moving your company

Whether you can redomicile your existing company rather than starting fresh is unconfirmed

Moving your company

The SA, SRL or SAS are the standard local vehicles, and none are required just for residency

Moving your company

No charge for becoming a resident, and no exit tax if you leave

Leaving home: exit tax and ties

No inheritance, estate or gift tax, only a low transfer tax on real estate

Leaving home: exit tax and ties

The exact resident wealth tax rate scale is not fully resolved

Leaving home: exit tax and ties

Wealth tax reaches only Uruguayan-situated assets, foreign wealth stays outside it

Leaving home: exit tax and ties

Dual citizenship is fully permitted in both directions

Permanent residency and citizenship

Naturalization gives you legal citizenship, not Uruguayan nationality

Permanent residency and citizenship

Citizenship takes 3 years with family settled here, 5 years single

Permanent residency and citizenship

Incorporating and running a local company is available but not required for residency

Residency routes

No golden visa and no citizenship by investment exist

Residency routes

Ordinary residence is granted on proof of stable income, not a purchase price

Residency routes

No public healthcare for visitors, budget for private cover

Healthcare coverage

Social security coordination with your country could not be confirmed

Social security

Multilateral coordination covers Spain, Portugal and Brazil

Social security

A foreign remote worker generally has no BPS contribution duty in Uruguay

Social security

Without a tax treaty there is no Article 15 short-term relief, notably for the Netherlands

Personal income tax

A tax treaty backstops you if Uruguay and home ever both claim tax

Personal income tax

Non-residents are taxed only on Uruguayan-source income

Personal income tax

Large investments can make you a deemed tax resident regardless of days

Tax residency

Family or economic ties can trigger residency even under 183 days

Tax residency

Under 183 days with no center-of-interest ties, you stay a non-resident

Tax residency

More than 183 days in the calendar year makes you a tax resident

Tax residency

Taking local clients or a local job needs proper residence and work authorization

Right to work

Remote work on a tourist stay is tolerated but not formally authorized

Right to work

Past 180 days you need Uruguay's digital nomad residence permit

Immigration and visa

A 90-day extension is available through Uruguayan immigration

Immigration and visa

Visa-free entry to Uruguay for up to 90 days

Immigration and visa