Tax residency
When Uruguay taxes you
A visa lets you stay. It does not decide who taxes you. In Uruguay that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Tax resident at 183+ days or main centre of economic/vital interests; new residents can elect a tax holiday on foreign-source income (up to 10 years), else 12% baseline from 2026 Law 20.446 (effective 1 Jan 2026) rebuilt the holiday: 183-days path needs no investment; the old permanent 7% flat rate on foreign investment income is replaced by a 12% baseline for those not electing the holiday. Investment path now about USD 2M real estate.
New residents can elect a multi-year holiday on foreign income (Law 20.446, 2026).
How your income is taxed
Territorial-leaning: local income taxed progressively (IRPF up to 36%); foreign income under the new-resident holiday or the 12% baseline from 2026
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Uruguay, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Uruguay included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.