View the full digital nomad guide for Uruguay
Uruguay
Montevideo
Inside Uruguay's Updated Tax Residency Rules
Effective January 2026, Uruguay is raising the real estate investment requirement for its 11-year tax holiday from $590,000 to $2 million. The 60-day physical presence residency option will be eliminated, and non-qualifying residents will face a 12% tax on foreign-sourced income.
Explaining Uruguay's Digital Nomad Permit
Uruguay's Digital Nomad Permit remains available for remote workers, offering an initial 6-month stay extendable to one year. The program features no official minimum income requirement, no standard visa fee, and maintains territorial taxation on foreign-sourced income.
Uruguay Updates Tax Withholding Rules for Foreign Capital Gains
Uruguay's tax agency (DGI) has suspended IRPF withholdings and advance payments on capital gains earned from foreign sources. This change simplifies tax obligations for tax residents, including expats and digital nomads, who hold international investments or assets.
Understanding Uruguay's Updated Tax Residency Rules
Starting January 2026, Uruguay is raising the bar for tax residency, requiring a $2 million real estate investment or a $100,000 innovation fund contribution. While the 11-year tax holiday on foreign income remains, the previous 7% permanent tax option is being phased out.
Uruguay Updates Tax Incentives for Investment Projects
The Uruguayan government has issued Decree No. 329/025, modifying the criteria for tax benefits under the national investment promotion regime. Expat entrepreneurs and foreign investors have until April 30, 2026, to submit projects under the existing rules before the new criteria take full effect.