Complete Nomad Guide Available🎒Adventure Ready
View the full digital nomad guide for Uruguay
🇺🇾
Uruguay
Montevideo
ImportantCost Changes
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.
April 1, 2026
ImportantCost Changes
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.
February 19, 2026