| Income-Based Residency — Residencia para Medios de Vida Propios (Rentista) / Pensionado — Ley 18.250 and its regulations; Dirección Nacional de Migración. Permanent residency is granted directly (no temporary phase). |
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| USD 1,700/mo. Qualifying income: Pensions, rental, dividends, savings. While historically designed for passive income, Uruguay’s immigration system is flexible and widely accepts modern digital earners. |
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| Spouse/partner (incl. common-law/same-sex), children under 25 yo and dependent children and dependent parents |
| Territorial taxation; income tax up to 36%. Wealth tax: Individuals are subject to NWT at a progressive scale of rates. For non-residents that are not subject to IRNR: 0.7% to 1.5%. For residents and non-residents subject to IRNR: 0.1%. Inheritance tax: None. Retiree benefits: Tax Holiday 2.0 (Ley 20.446, from 1 Jan 2026): 1+ 10-yr exemption on foreign capital income via 183-day presence, or a flat 7%; thereafter 12% IRPF. Impuesto al Patrimonio (wealth tax) applies to Uruguay-situated assets. In year 12, the holiday ends. You will then pay a flat 12% tax on foreign dividends and interest. Foreign rental income and foreign salary remain untaxed by Uruguay due to its territorial tax system. |
| For Married Couples: You can apply for citizenship after 3 years of living in Uruguay.For Single Applicants: You can apply for citizenship after 5 years of living in Uruguay. Time spent on this visa counts toward the residency requirement for naturalisation. |
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