Uruguay Tax Residency by Investment

What this program is: Uruguay does not market a single golden visa brand in the way some jurisdictions do, but it does have clear statutory criteria for tax residency that can be met via physical presence or qualifying investments. Separately, Uruguay offers (and periodically amends) a new tax resident election that can temporarily shelter certain foreign-source investment income (commonly dividends and interest) for qualifying newcomers.

How tax residency is typically obtained: professional summaries describe multiple routes, including:

• Days test: being physically present in Uruguay for more than 183 days in the calendar year.
• Investment-based tax residency: examples described in professional guidance include a qualifying real estate investment combined with a lower presence threshold (commonly cited as 60 days), or a qualifying business investment combined with job creation and a minimum presence threshold.

Tax holiday election (new residents): the newcomer election is usually framed as an option to be treated as a non-resident for certain foreign-source investment income for a defined period. Recent guidance notes that, for tax residents starting from tax year 2026, eligibility is more tightly linked to presence or higher qualifying investments.

Practical planning notes: the tax residency certificate and the tax holiday election are related but separate issues. A client can often become a tax resident under one set of tests, but still fail the conditions for the new-resident holiday depending on timing and investment thresholds. Confirm up-to-date DGI criteria and document timing carefully.