UruguayResidency by InvestmentActive, tax residence thresholds restructured from 1 January 2026

🇺🇾 Uruguay Legal Residence and Investment-Based Tax Residence

Uruguay separates legal residence from tax residence. Legal residence can be based on income, a USD 100,000 investment, business or family ties, while the 11-year foreign-income tax holiday requires a separate 2026 investment threshold such as USD 2 million real estate or USD 100,000 per year to the National Innovation Fund.

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Permit type: Residence permit
Qualifying requirement: Legal residence from approximately USD 100,000 investment or adequate monthly income; 2026 tax holiday requires approximately USD 2,000,000 in real estate, USD 100,000 per year to the National Innovation Fund, or a qualifying business investment
Processing time: Approximately 4 to 12 months for legal residence processing
Residence obligation: 183 days per year for the physical presence pathway; not required under the investment based routes
Principal benefit: Applicants planning a genuine South American relocation who want stable legal residence and may separately qualify for Uruguay's investment-based tax-residence incentives.

Last updated September 20263 official sourcesData confidence: source-backed

🇺🇾 Uruguay Legal Residence and Investment-Based Tax Residence

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