Uruguay tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Uruguay is a tax haven for new residents. Tax residency triggers at 183 days OR a center of vital interests in Uruguay OR substantial Uruguay business activity. New residents receive a 6-year (extendable to 11) exemption on foreign-source income for tax purposes.
- Tax holiday: 6 years (or 11 with extension) of exemption on foreign-source income.
- Popular destination for Argentinians and Brazilians moving for tax reasons.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Uruguay tax residency, FAQ
How many days can I spend in Uruguay before becoming a tax resident?
Generally, spending more than 183 days in Uruguay during a calendar year can make you a tax resident.
How does Uruguay count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Uruguay use?
Uruguay measures residency over calendar year (jan 1 – dec 31).
Explore more
Other Latin America rules
Track Uruguay on your iPhone
Tax Days runs the math for Uruguay alongside every other US state, federal SPT, Schengen, and 200+ countries.
