Umzug nach Uruguay: Steuern, Aufenthalt und Leben
So werden Sie in Uruguay steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Uruguay the top income tax rate is 36%, dividends are taxed at up to 7% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): New residents: 11-yr holiday on foreign income & gains; otherwise foreign passive income taxed 12% (Law 20,446, 2026). 7% on dividends.
How to move and become tax resident
You can become tax resident in Uruguay from arrival once you take up residence (Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days). The typical route is Legal residency (means of support) + tax residency: Proof of stable means (~US$1,500/mo); tax holiday needs >183 days, US$2m real estate, or US$100k/yr Innovation Fund (Law 20.446) There are 4 open residence programmes in Uruguay — see the list below.
Living there
Montevideo has a humid subtropical climate with winter highs around 14.9 °C and summer highs around 28 °C. The economy grew +2.2% in 2025; the IMF forecasts 2.3% for 2026. Its passport opens about 137 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Höchste Einkommenssteuer | 36% |
|---|---|
| Dividendensteuer | 7% |
| Gewinnsteuer | 25% |
| Sonderregime für Zuzüger | 0% — New residents: 11-yr holiday on foreign income & gains; otherwise foreign passive income taxed 12% (Law 20,446, 2026). 7% on dividends. |
| Steuerliche Ansässigkeit | ab Zuzug — Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days |
| Typischer Aufenthaltsweg | Legal residency (means of support) + tax residency — Proof of stable means (~US$1,500/mo); tax holiday needs >183 days, US$2m real estate, or US$100k/yr Innovation Fund (Law 20.446) |
| Pass | visumfrei oder Visum bei Ankunft in 137 Länder |
| Economic growth | +2.2% (2025), forecast 2.3% (2026) |
| Klimatyp | humid subtropical · 14.9° / 28° (Montevideo) |
| Krieg & Konflikte | none — No conflict exposure |
| Alle Naturgefahren | 3.4/10 |
| Bankensicherheit | 6.5/10 · BBB+ |
| Eigentumsschutz | 7.5/10 |
| Warme Wohnungen im Winter | 4/10 |
Aufenthaltsprogramme in Uruguay
- Legal Permanent Residence — Einkommen / Jahr CHF 14'400 · open · 2026-10
- Tax Residency by Investment and Tax Holiday (Impatriate Regime) — specialTax · changing · 2026-10
- Digital Nomad Provisional Identity Permit — digitalNomad · open · 2026-10
- Residence for Family Members of Uruguayans — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Uruguay to become tax resident?
ab Zuzug. Business investment >UI 15m (+15 jobs) or vital interests (spouse + minor kids in UY); real estate >UI 3.5m + 60 days Law 20.446 (2026) raised tax-holiday thresholds; tax holiday on foreign passive income; else >183 days
How much tax will I pay in Uruguay?
In Uruguay the top income tax rate is 36%, dividends are taxed at up to 7% and companies pay 25% corporate tax.
Which residence programmes does Uruguay offer?
Legal Permanent Residence; Tax Residency by Investment and Tax Holiday (Impatriate Regime); Digital Nomad Provisional Identity Permit; Residence for Family Members of Uruguayans
What is the usual way to move to Uruguay?
Legal residency (means of support) + tax residency. Proof of stable means (~US$1,500/mo); tax holiday needs >183 days, US$2m real estate, or US$100k/yr Innovation Fund (Law 20.446)
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.