Tax Residency by Investment and Tax Holiday (Impatriate Regime) (Residencia fiscal por inversión / Régimen de impatriados (Ley 20.446))
Änderungen oder Verfügbarkeit prüfen — From 1 Jan 2026 real-estate threshold up from ~US$590k to ~US$2M; 60-day route abolished; pre-2026 residents may opt in until 31 Dec 2026
Tax Residency by Investment and Tax Holiday (Impatriate Regime) is a residence route in Uruguay (Steuerlicher Sonderstatus). 11-yr exemption on foreign passive income via: 183+ days presence (no investment), real estate ≥UI 12.5M (~US$2.1M), company ≥UI 45M (~US$7M), or UI 625,000/yr (~US$105k) into Innovation Fund each year. Requires legal residency. Fixed-amount IRPF option exists.
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included. Permanent residence: after sofort years. Citizenship can be possible after about 3 years.
How holders are taxed
Foreign dividends/interest exempt 11 yrs; then 12% (or 6% for 5 yrs with further investment)
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategorie | Steuerlicher Sonderstatus |
|---|---|
| Investition | — |
| Gebühren (Familie) | — |
| Einkommen / Jahr | — |
| Vermögen | — |
| Mindestaufenthalt | — |
| Niederlassung | sofort |
| Einbürgerung | 3 |
| Arbeit | yes |
| Berechtigt | all |
| Steuern | Foreign dividends/interest exempt 11 yrs; then 12% (or 6% for 5 yrs with further investment) |
| Stand | 2026-10 |
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.