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Uruguay - JURIS

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Brief prepared by advisory desk · Confidential

LATIN AMERICAMontevideoISO · UY

Uruguay

Uruguay offers legal residence through income, investment, work or family ties and a legally separate set of investment-based tax-residence incentives.

Mobility

N/A

reference

Visa-free

N/A

destinations

Passport tier

Reference

workbook layer

Programmes

1

Active

Last updated: September 2026Source-backed programme data77 source referencesData confidence

Residency routes

Lawful residence

Renewable residency that can lead, over time, to permanent residence and, in some jurisdictions, naturalisation.

Uruguay Residence

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.

From: 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
Timeline: Approximately 4 to 12 months for legal residence processing
Stay: 183 days per year for the physical presence pathway; not required under the investment based routes

View programme and full requirements

Workbook dossier

Programme detail from the September 2026 data release

Last updated: September 2026Source-backed programme data77 source referencesData confidence

Minimum investment: 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
Investment type: Income, property, securities, business, family or Mercosur ties, or a separate investment based tax residence via real estate, the National Innovation Fund, or qualifying business investment
Timeline: Approximately 4 to 12 months for legal residence processing
Physical presence: 183 days per year for the physical presence pathway; not required under the investment based routes
Best for: Applicants planning a genuine South American relocation who want stable legal residence and may separately qualify for Uruguay's investment-based tax-residence incentives.

Key benefits

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.

Data assurance

Country verification

Advisory desk

Workbook-backed brief, prepared for principals.

Programme terms, mobility data and source notes are drawn from the September 2026 data release and should be verified before any mandate proceeds.

Desk note · UruguayUruguay offers legal residence through income, investment, work or family ties and a legally separate set of investment-based tax-residence incentives. We recommend opening with a structured intake before any programme is shortlisted.

Data layer: September 2026
Program type: Mixed by country
Use: Informational

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Not legal, tax, or immigration advice

Figures are published by the relevant ministries or licensed intermediaries and shown in indicative form. Programmes change; terms of engagement are confidential. Nothing on this page is an offer of citizenship or tax advice.

Political & Economic Stability: One of Latin America’s most stable democracies, with strong rule of law.

New Entrepreneur Route (2026): USD 100,000/year National Innovation Fund contribution offers a lower-capital route to the tax incentive.

Flexible Tax Residency: Eligibility is assessed annually and the qualifying basis may change from year to year.

Citizenship Path: Generally 3 years for applicants with family in Uruguay and 5 years for single applicants.

Family Inclusion: Spouse, dependent children and dependent parents may be included.

Mercosur Access: Strong regional mobility and integration within the Mercosur bloc.

Dual Citizenship: No general requirement to renounce an existing nationality.

Limitations / notes

Legal vs Tax Residence: Separate legal concepts and applications.
60-Day Route Abolished: The former lower-investment 60-day tax-residency route ended on 1 January 2026.
Enhanced DGI Scrutiny: Since June 2025, financial institutions face increased scrutiny of tax-residency claims involving OECD-flagged RBI/CBI jurisdictions.
Cross-Border Planning: Investors combining Uruguayan residency with other investment-migration programmes should ensure their declared tax residence is properly substantiated.

Passport strength

Mobility

N/A

Visa-free

Reference

Tier