Uruguay (DNV)
Identidad Provisoria para Nómadas Digitales (Provisional ID for Digital Nomads)
Launched 2023.
- Income req
- —
- Initial validity
- 6 mo
- Renewable
- Yes
- Application fee
- $11
- Permit fee
- $0
- Processing
- 1-2 wks
- Path to PR
- Yes
- Path to citizenship
- 3 yr
Income requirements
Affidavit of remote work for foreign company + bank statements (no statutory threshold)
Uruguay's DNV has NO income floor — affidavit of remote work for foreign company is sufficient. Truly accessible.
Tax treatment
- Becomes tax resident: Uruguay applies territorial tax — foreign income exempt for residents during first 6 years (extendable to 11)
- Special regime: Tax Holiday: 0% on foreign-source income for first 11 years (Decree 163/020); option to elect 7% flat from year 1 instead
- Foreign income: Uruguay tax residents from abroad get 11-year tax holiday on foreign income (or elect 7% flat). After holiday, only foreign financial yields taxed at 12%.
Uruguay's tax holiday + clean legal system + USD-friendly + safe = quietly one of the world's best DNV-to-residency setups. Holiday extended in 2020 from 6 to 11 years.
Remote work requirements
- Must work for foreign employer: Yes
- Local clients allowed: No
- Local employment allowed: No
- Self-employed accepted: Yes
- Salaried vs freelance: both
Family inclusion
- Spouse: Yes
- Children under 18: Yes
- Dependent adult children: No
- Parents dependent: No
Family included on derivative applications — same income flexibility.
Path to PR & citizenship
Permanent residency
- Available: Yes
Uruguay does NOT condition PR on DNV. Separate Rentista/Investor route can give PR in 0-1 year (see /research/rbi/UY.json).
Citizenship
- Available: Yes
- Years required: 3
- Language test: No
Naturalization at 3 years (single) / 5 years (couple). DNV time can count toward residency for naturalization purposes if physical presence is established.
Eligibility requirements
- Non-Uruguayan citizen
- Remote work for foreign company (affidavit)
- Clean criminal record
- Apostilled documents
Disqualifiers
- Inadmissibility under Uruguay law
Recent changes
- 2023-08
Uruguay DNV launched.
- 2024-2025
Tax Holiday 2.0 (USD 2M real-estate threshold for accelerated tax-residency) effective Jan 2026 — does not affect DNV but signals continued openness.
Notes
Uruguay's combination of NO income floor DNV + 11-year tax holiday on foreign income + 3-year naturalization = one of the world's best deals for US nomads. Underrated.
EasyPassport is a document-organization tool focused on citizenship by descent. This page is reference research, not legal or financial advice. Always verify with the official program authority.