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Uruguay

Uruguay Residency (Rentista, Inversionista, Pensionado)

Also known as: Uruguay Independent Means Visa, Uruguay Tax Holiday Residency

Regulator: Dirección Nacional de Migración (DNM); Dirección General de Estadística y Censos (DGEC); Ministerio de Relaciones ExterioresOfficial program site ↗
Min investment
$2K
Program tier
Permanent Residency
Program type
Passive Income
Initial validity
99 yr
Renewable
Yes
Path to PR
Immediate
Path to citizenship
3 yr
Schengen access
Yes

Investment options

Passive Income Proof

$2K

Rentista (Independent Means) — Monthly passive income ~USD 1,500 from foreign sources (pension, dividends, rent). Variable by family size and consular discretion.

Real Estate

$2M

Tax Holiday 2.0 (effective 2026) — Investment-based tax residency via USD 2,000,000+ in Uruguayan real estate. Eliminates the prior 60-day physical-presence requirement that applied to the old USD 590K threshold.

Business Investment

$100K
Hold for 1 years

Tax Holiday 2.0 — Innovation fund route — USD 100,000/year contributed to a government-recognized Uruguayan innovation fund. Alternative to real-estate route for tax-holiday eligibility.

Passive Income Proof

$2K

Pensionado (Retiree) — Monthly pension income proof, generally USD 1,500+ from foreign source. Permanent residency from day one.

Physical presence

To apply
Must apply IN Uruguay (no consular processing); enter as tourist and file at DGEC
To maintain
Permanent residency granted from day one, but to retain residence intent, must visit Uruguay periodically (every 3-4 years recommended)
For PR
PR granted at issuance (uniquely fast for Latin America)
For citizenship
3 years (married with children) or 5 years (single) of actual residence in Uruguay + Spanish + integration

Path to citizenship

  • Available: Yes
  • Minimum years: 3
  • Physical-presence years: 3
  • Language test: Yes

Naturalization after 3 years legal residence for those with Uruguayan family or business ties; 5 years otherwise. Effective Spanish ability and integration tested. Uruguay does NOT formally allow dual citizenship — applicants take 'legal citizenship' rather than full nationality, and retain original passport. Practical effect: similar to dual citizenship but technically a unique legal category.

Tax implications

  • Becomes tax resident automatically: No
  • Worldwide income taxed: No
  • Territorial tax system: Yes
  • Day-count for tax residency: 183 days
  • Wealth tax: Yes

Uruguay was historically strictly territorial; 2011 reform introduced a 12% tax on foreign passive income for residents. TAX HOLIDAY: new tax residents elect Tax Holiday 2.0 (effective 1 Jan 2026) — 10 years exemption on foreign-source dividends, interest, capital gains; OR flat 7% indefinitely. Uruguayan-source income at standard PIT progressive to 36%. Wealth tax (Impuesto al Patrimonio) applies to Uruguay-situs assets > UYU ~6M.

Family inclusion

  • Spouse: Yes
  • Children under 18: Yes
  • Dependent adult children: Yes
  • Parents: Yes

Spouse, partner, children of any age (financially dependent if adult), parents. Each family member submits civil documentation and clearance.

Additional fees

  • Application fee: $200
  • Government fees: $200
  • Legal/agent (est.): $4K

Filing fees minimal. DGEC (immigration) fees in pesos. Mandatory civil-registry registration. Legal/agent fees USD 2,500-5,000 typical.

Eligibility requirements

  • Age 18+
  • Clean criminal record from country of citizenship and prior residence (Uruguayan-Antecedentes consular)
  • Health certificate (Carné de Salud) from Uruguayan provider
  • Civil-status documents apostilled
  • Proof of income or qualifying investment

Disqualifiers

  • Criminal record finding
  • Public health concern
  • Insufficient income documentation

Recent changes

  1. 2020

    Tax-holiday introduced — 10 years exemption on foreign-source passive income for new tax residents OR flat 7% indefinitely, conditional on either USD 590,000 real estate + 60 days physical presence OR USD 2.4M business investment + 15 jobs.

  2. 2026-01-01

    Tax Holiday 2.0 — real-estate threshold raised to USD 2,000,000 (from ~USD 590K) but 60-day physical-presence requirement removed. Innovation-fund alternative USD 100K/year added. Existing tax-holiday electors grandfathered at old terms.

  3. 2026

    Stable Rentista and Pensionado requirements. Citizenship 3/5-year minimum unchanged.

Notes

Uruguay is the most-stable Latin American RBI destination — political and economic stability comparable to Western Europe. Distinct from neighbors in granting permanent residency from day one for all categories. Tax Holiday 2.0 (2026) substantially raised the real-estate price-of-entry for the tax-resident-with-foreign-income shield, making it now a HNWI-only product. Citizenship has the dual-passport caveat (Uruguay's 'legal citizenship' concept). Strong appeal for South American HNWIs wanting tax migration with Schengen-passport access.

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.