Uruguay
Uruguay Residence
Residency · Active, tax residence thresholds restructured from 1 January 2026
Minimum
Legal residence from approximately USD 100,000 investment or adequate monthly income; 2026 tax holiday requires approximately USD 2,000,000 in real estate, USD 100,000 per year to the National Innovation Fund, or a qualifying business investment
Lowest of the set
Timeline
Approximately 4 to 12 months for legal residence processing
Fastest of the set
Stay
183 days per year for the physical presence pathway; not required under the investment based routes
Passport
N/A
Strongest of the set
Uruguay separates legal residence from tax residence. Legal residence can be based on income, a USD 100,000 investment, business or family ties, while the 11-year foreign-income tax holiday requires a separate 2026 investment threshold such as USD 2 million real estate or USD 100,000 per year to the National Innovation Fund.
- Direct Permanent Residency: Qualifying applicants can obtain permanent residency from the outset, without a multi-year temporary-residency stage.
- 11-Year Tax Holiday: Qualifying tax residents can benefit from an 11-year exemption on foreign-source passive and capital income.
- Political & Economic Stability: One of Latin America’s most stable democracies, with strong rule of law.